https://www.taxtmi.com/caselaws?id=446322 Whether commission paid to foreign agents qualifies for input tax credit depended on the true nature of the services and the contractual and documentary record, including the agency agreement and invoices, rather than a bare analogy to services of a clearing and forwarding agent. The SC held that the Tribunal had reversed the adjudicating authority's findings without adequate reasons, and that the HC, having expressed doubt about the Tribunal's approach, should have remanded the matter to the Tribunal to permit production and consideration of relevant documents. The impugned decision was set aside and the matters were remanded to the Tribunal for fresh adjudication. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 13 Mar 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446322 Whether commission paid to foreign agents qualifies for input tax credit depended on the true nature of the services and the contractual and documentary record, including the agency agreement and invoices, rather than a bare analogy to services of a clearing and forwarding agent. The SC held that the Tribunal had reversed the adjudicating authority's findings without adequate reasons, and that the HC, having expressed doubt about the Tribunal's approach, should have remanded the matter to the Tribunal to permit production and consideration of relevant documents. The impugned decision was set aside and the matters were remanded to the Tribunal for fresh adjudication. Case-Laws Central Excise Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446322