https://www.taxtmi.com/caselaws?id=794831 CENVAT credit on dealer commissions is described as admissible where dealers are engaged for sales promotion and invoices show service tax on that activity. The note states that the inclusive scope of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 expressly covers sales promotion, so dealer services used to promote manufactured goods qualify for credit. It further records that, on identical facts, earlier tribunal reasoning allowing credit was followed. On that basis, denial of credit and the related demand under Rule 14 read with Section 11A are presented as 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 CENVAT credit on dealer commissions is described as admissible where dealers are engaged for sales promotion and invoices show service tax on that activity. The note states that the inclusive scope of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 expressly covers sales promotion, so dealer services used to promote manufactured goods qualify for credit. It further records that, on identical facts, earlier tribunal reasoning allowing credit was followed. On that basis, denial of credit and the related demand under Rule 14 read with Section 11A are presented as unsustainable. Case-Laws Central Excise Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794831