https://www.taxtmi.com/caselaws?id=781724 CESTAT Bangalore dismissed the revenue's appeal and upheld the order allowing the respondent CENVAT credit on sales commission and general services on which service tax was paid under reverse charge. Relying on Board Circular No. 943/4/2011-CX, the Tribunal held that input service definition covers services used for clearance up to the place of removal and specifically includes sales promotion, thus permitting credit on commission-based sales services. For general services, the adjudicating authority had established correlation with output services, and in the absence of contrary evidence, denial of credit was held unsustainable. en-us Wed, 12 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781724 CESTAT Bangalore dismissed the revenue's appeal and upheld the order allowing the respondent CENVAT credit on sales commission and general services on which service tax was paid under reverse charge. Relying on Board Circular No. 943/4/2011-CX, the Tribunal held that input service definition covers services used for clearance up to the place of removal and specifically includes sales promotion, thus permitting credit on commission-based sales services. For general services, the adjudicating authority had established correlation with output services, and in the absence of contrary evidence, denial of credit was held unsustainable. Case-Laws Central Excise Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781724