https://www.taxtmi.com/caselaws?id=469956 Service tax paid on commission to sales promotion agents was treated as input service because the agreement covered sales promotion for selling finished products, and sales promotion falls within the inclusive definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The reliance on Cadila Healthcare was found inapplicable because that case concerned a different factual situation and not sales promotion activity. CENVAT credit was therefore admissible, and the denial of credit was set aside in favour of the assessee. en-us Thu, 20 Nov 2025 00:00:00 +0530 Fri, 10 Jul 2026 18:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469956 Service tax paid on commission to sales promotion agents was treated as input service because the agreement covered sales promotion for selling finished products, and sales promotion falls within the inclusive definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The reliance on Cadila Healthcare was found inapplicable because that case concerned a different factual situation and not sales promotion activity. CENVAT credit was therefore admissible, and the denial of credit was set aside in favour of the assessee. Case-Laws Central Excise Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469956