https://www.taxtmi.com/caselaws?id=792311 A clarificatory amendment to Rule 2(l) expanding input service to cover sales commission services was applied retrospectively, so Cenvat credit on commission-based sales services was admissible and the credit denial failed. Because the credit was taken on a bona fide belief of admissibility and no suppression of facts with intent to evade duty was established, the extended period of limitation was inapplicable and the demand was time-barred. As the underlying demand could not stand, the personal penalty under Rule 26 also failed and was set aside. en-us Thu, 21 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792311 A clarificatory amendment to Rule 2(l) expanding input service to cover sales commission services was applied retrospectively, so Cenvat credit on commission-based sales services was admissible and the credit denial failed. Because the credit was taken on a bona fide belief of admissibility and no suppression of facts with intent to evade duty was established, the extended period of limitation was inapplicable and the demand was time-barred. As the underlying demand could not stand, the personal penalty under Rule 26 also failed and was set aside. Case-Laws Central Excise Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792311