https://www.taxtmi.com/caselaws?id=33477 The Member (Technical) upheld the Commissioner (Appeal)'s decision allowing the Respondent to avail Cenvat credit for service tax paid on commission received by commission agents. Services by commission agents for procuring orders were deemed akin to sales promotion and fell within the 'input service' definition under the Cenvat Credit Rules, 2004. The Revenue's appeal was dismissed, affirming the allowance of the credit and citing previous Tribunal judgments supporting the interpretation. en-us Wed, 10 Dec 2008 00:00:00 +0530 Mon, 18 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33477 The Member (Technical) upheld the Commissioner (Appeal)'s decision allowing the Respondent to avail Cenvat credit for service tax paid on commission received by commission agents. Services by commission agents for procuring orders were deemed akin to sales promotion and fell within the 'input service' definition under the Cenvat Credit Rules, 2004. The Revenue's appeal was dismissed, affirming the allowance of the credit and citing previous Tribunal judgments supporting the interpretation. Case-Laws Service Tax Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33477