https://www.taxtmi.com/highlights?id=74338 Input Tax Credit - Eligibility for Service Tax credit - commission paid to its directors, as per the company’s board resolution - it is clear that payment made to directors even under the nomenclature of commission, the same is not the commission classifiable under ‘Business Auxiliary Services’. Therefore, in our view the said commission is part of remuneration paid to the directors, hence not a sales commission. Accordingly, the same is eligible for Cenvat Credit to the appellant. - AT en-us Wed, 24 Jan 2024 07:55:53 +0530 Wed, 24 Jan 2024 07:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74338 Input Tax Credit - Eligibility for Service Tax credit - commission paid to its directors, as per the company’s board resolution - it is clear that payment made to directors even under the nomenclature of commission, the same is not the commission classifiable under ‘Business Auxiliary Services’. Therefore, in our view the said commission is part of remuneration paid to the directors, hence not a sales commission. Accordingly, the same is eligible for Cenvat Credit to the appellant. - AT Highlights Central Excise Wed, 24 Jan 2024 07:55:53 +0530 https://www.taxtmi.com/highlights?id=74338