https://www.taxtmi.com/caselaws?id=789619 Commission paid for services of agents engaged in selling goods falls within the inclusive limb of "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004 because sales promotion is expressly covered. The Tribunal also relied on the CBEC clarification that credit is admissible on commission-based sale services for dutiable goods, together with consistent Tribunal views allowing credit on similar commission payments. On that basis, denial of CENVAT credit on commission agent services was unsustainable and the assessee was entitled to avail the credit. en-us Tue, 17 Feb 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789619 Commission paid for services of agents engaged in selling goods falls within the inclusive limb of "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004 because sales promotion is expressly covered. The Tribunal also relied on the CBEC clarification that credit is admissible on commission-based sale services for dutiable goods, together with consistent Tribunal views allowing credit on similar commission payments. On that basis, denial of CENVAT credit on commission agent services was unsustainable and the assessee was entitled to avail the credit. Case-Laws Central Excise Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789619