https://www.taxtmi.com/caselaws?id=795300 CENVAT credit on service tax paid for commission-agent services used to market cement was admissible because sales promotion fell within the definition of input service. The Explanation to Rule 2(l), which expressly included sales of dutiable goods on a commission basis within sales promotion, was clarificatory and applied retrospectively to the pre-notification period. The contrary precedent relied upon to deny credit had been set aside and remanded and could not determine eligibility. Consequently, denial of credit and the related interest and penalty lacked legal basis. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795300 CENVAT credit on service tax paid for commission-agent services used to market cement was admissible because sales promotion fell within the definition of input service. The Explanation to Rule 2(l), which expressly included sales of dutiable goods on a commission basis within sales promotion, was clarificatory and applied retrospectively to the pre-notification period. The contrary precedent relied upon to deny credit had been set aside and remanded and could not determine eligibility. Consequently, denial of credit and the related interest and penalty lacked legal basis. Case-Laws Central Excise Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795300