https://www.taxtmi.com/caselaws?id=312897 The Tribunal allowed the appeals, setting aside the impugned order that disallowed the sales commission paid for promoting sales of 'Ghadi' brand products. It held that Cenvat credit is admissible on commission paid for sales promotion activities, considering the Explanation in Rule 2(l) of the Rules, 2004 as declaratory and effective retrospectively. The Tribunal emphasized that there is no prohibition on availing Cenvat credit for sales promotion services involving the sale of dutiable goods on a commission basis, thus ruling in favor of the appellants. en-us Mon, 30 Oct 2017 00:00:00 +0530 Wed, 13 Mar 2024 17:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312897 The Tribunal allowed the appeals, setting aside the impugned order that disallowed the sales commission paid for promoting sales of 'Ghadi' brand products. It held that Cenvat credit is admissible on commission paid for sales promotion activities, considering the Explanation in Rule 2(l) of the Rules, 2004 as declaratory and effective retrospectively. The Tribunal emphasized that there is no prohibition on availing Cenvat credit for sales promotion services involving the sale of dutiable goods on a commission basis, thus ruling in favor of the appellants. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312897