https://www.taxtmi.com/caselaws?id=797924 Cenvat credit on service tax paid on sales-agent commission is covered by Rule 3 of the Cenvat Credit Rules, 2004, where admissibility of such commission credit is undisputed. Credit cannot be denied or remanded for verification on an assumed basis that it relates to overseas agents when the show cause notice contains neither that allegation nor supporting evidence and expressly records that no such credit was availed. Adjudicating and appellate authorities must remain within the allegations, charges and material stated in the show cause notice. The remand for bifurcation of alleged overseas-agent credit was therefore unsustainable, and the proceedings remained dropped. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797924 Cenvat credit on service tax paid on sales-agent commission is covered by Rule 3 of the Cenvat Credit Rules, 2004, where admissibility of such commission credit is undisputed. Credit cannot be denied or remanded for verification on an assumed basis that it relates to overseas agents when the show cause notice contains neither that allegation nor supporting evidence and expressly records that no such credit was availed. Adjudicating and appellate authorities must remain within the allegations, charges and material stated in the show cause notice. The remand for bifurcation of alleged overseas-agent credit was therefore unsustainable, and the proceedings remained dropped. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797924