https://www.taxtmi.com/caselaws?id=461289 CESTAT Bangalore allowed the appeal challenging denial of CENVAT credit on service tax paid for bank guarantee charges and sales commission to agents. The tribunal held that bank guarantee charges under Banking and Financial Services and sales commission under Business Auxiliary Services, used in connection with supply and installation of turbo generator sets, qualify for CENVAT credit. Following established precedents, the tribunal found that sales commission has direct nexus with manufacturing activity as it promotes sales which drives production. The denial of CENVAT credit was deemed unsustainable in law, and the impugned order was set aside. en-us Mon, 17 Mar 2025 00:00:00 +0530 Tue, 17 Jun 2025 12:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461289 CESTAT Bangalore allowed the appeal challenging denial of CENVAT credit on service tax paid for bank guarantee charges and sales commission to agents. The tribunal held that bank guarantee charges under Banking and Financial Services and sales commission under Business Auxiliary Services, used in connection with supply and installation of turbo generator sets, qualify for CENVAT credit. Following established precedents, the tribunal found that sales commission has direct nexus with manufacturing activity as it promotes sales which drives production. The denial of CENVAT credit was deemed unsustainable in law, and the impugned order was set aside. Case-Laws Central Excise Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461289