https://www.taxtmi.com/caselaws?id=769371 CESTAT Chennai-AT allowed the appeal, ruling that the appellant was eligible for input service credit on three disputed services. The tribunal held that franchisee showrooms constituted "place of removal" under Section 4(3)(c) of Central Excise Act, 1944, making outward freight charges from factory to sales outlets eligible for credit. Sales commission paid to franchisees was allowable under Rule 2(l) of Cenvat Credit Rules, 2004, as it related to promotion and sale of dutiable goods. Rent paid for retail outlets qualified for credit as storage services up to place of removal, having nexus with manufacturing. The decision was supported by precedents and CBEC circulars. en-us Wed, 23 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769371 CESTAT Chennai-AT allowed the appeal, ruling that the appellant was eligible for input service credit on three disputed services. The tribunal held that franchisee showrooms constituted "place of removal" under Section 4(3)(c) of Central Excise Act, 1944, making outward freight charges from factory to sales outlets eligible for credit. Sales commission paid to franchisees was allowable under Rule 2(l) of Cenvat Credit Rules, 2004, as it related to promotion and sale of dutiable goods. Rent paid for retail outlets qualified for credit as storage services up to place of removal, having nexus with manufacturing. The decision was supported by precedents and CBEC circulars. Case-Laws Central Excise Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769371