https://www.taxtmi.com/caselaws?id=759904 CESTAT Bangalore held that service tax paid on sales commission constitutes admissible CENVAT credit as input service. The appellant manufacturer entered agreements with oil companies to sell LPG gas stoves through distributors, paying stipulated commissions subject to service tax. The tribunal found that sales commission falls within the definition of input service under Rule 2(l) of CCR 2004, as advertisement or sales promotion service is specifically included. Citing SC precedent, marketing expenses incurred until delivery are part of assessable value for duty purposes. The impugned orders denying CENVAT credit were set aside. Appeal allowed. en-us Wed, 09 Oct 2024 00:00:00 +0530 Fri, 11 Oct 2024 08:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759904 CESTAT Bangalore held that service tax paid on sales commission constitutes admissible CENVAT credit as input service. The appellant manufacturer entered agreements with oil companies to sell LPG gas stoves through distributors, paying stipulated commissions subject to service tax. The tribunal found that sales commission falls within the definition of input service under Rule 2(l) of CCR 2004, as advertisement or sales promotion service is specifically included. Citing SC precedent, marketing expenses incurred until delivery are part of assessable value for duty purposes. The impugned orders denying CENVAT credit were set aside. Appeal allowed. Case-Laws Central Excise Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759904