https://www.taxtmi.com/caselaws?id=788306 Service tax paid on sales/agency commission qualifies as an input service under the Cenvat Credit Rules where the agency agreement shows marketing, sales promotion, customer identification, negotiation, order forwarding, collection or maintenance of sales network; on that legal basis Cenvat credit is allowable. Where orders confirming demands for later periods were set aside and no record supports suppression or invocation of extended limitation for the periods under appeal, demands with interest and penalty are unsustainable. Appeals were allowed and impugned refusals and related demands were set aside, giving the assessee consequential relief. en-us Thu, 12 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 11:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788306 Service tax paid on sales/agency commission qualifies as an input service under the Cenvat Credit Rules where the agency agreement shows marketing, sales promotion, customer identification, negotiation, order forwarding, collection or maintenance of sales network; on that legal basis Cenvat credit is allowable. Where orders confirming demands for later periods were set aside and no record supports suppression or invocation of extended limitation for the periods under appeal, demands with interest and penalty are unsustainable. Appeals were allowed and impugned refusals and related demands were set aside, giving the assessee consequential relief. Case-Laws Central Excise Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788306