https://www.taxtmi.com/caselaws?id=795300 CENVAT credit on service tax paid for commission-agent services used to market cement was treated as admissible because sales promotion falls within input services. The Explanation to Rule 2(l), which expressly includes sale of dutiable goods on commission basis within sales promotion, is described as clarificatory rather than creating a new benefit. It therefore applies retrospectively to pre-notification periods, supported by departmental guidance and judicial precedents. The notes state that denial of the credit, with consequential 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 treated as admissible because sales promotion falls within input services. The Explanation to Rule 2(l), which expressly includes sale of dutiable goods on commission basis within sales promotion, is described as clarificatory rather than creating a new benefit. It therefore applies retrospectively to pre-notification periods, supported by departmental guidance and judicial precedents. The notes state that denial of the credit, with consequential 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