https://www.taxtmi.com/caselaws?id=794831 Dealer commissions for promoting sales of manufactured goods fall within the inclusive definition of input service because Rule 2(l) of the CENVAT Credit Rules, 2004 expressly covers sales promotion. Where agreements and invoices establish that dealers performed sales-promotion activities and service tax was paid on those services, the tax is eligible for CENVAT credit. On identical facts, credit for sales-promotion services was treated as allowable; consequently, denial of credit and the related demand under Rule 14 read with Section 11A were unsustainable. en-us Mon, 06 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794831 Dealer commissions for promoting sales of manufactured goods fall within the inclusive definition of input service because Rule 2(l) of the CENVAT Credit Rules, 2004 expressly covers sales promotion. Where agreements and invoices establish that dealers performed sales-promotion activities and service tax was paid on those services, the tax is eligible for CENVAT credit. On identical facts, credit for sales-promotion services was treated as allowable; consequently, denial of credit and the related demand under Rule 14 read with Section 11A were unsustainable. Case-Laws Central Excise Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794831