https://www.taxtmi.com/caselaws?id=797979 CENVAT credit is admissible on commission paid to a sole selling agent where the agent promotes sales and provides installation, commissioning and warranty-related after-sales services contractually connected with dutiable final goods. These services qualify as input services when they enhance the value of the goods, particularly where invoices identify commission for sales and the service tax treatment corresponds with the services supplied. Extended limitation cannot apply merely from ordinary business records; it requires evidence of suppression. A bona fide credit claim on an interpretative issue does not support invocation of the extended period. Consequently, denial of the disputed credit and the related demand are unsustainable on both merits and limitation. en-us Tue, 17 Mar 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797979 CENVAT credit is admissible on commission paid to a sole selling agent where the agent promotes sales and provides installation, commissioning and warranty-related after-sales services contractually connected with dutiable final goods. These services qualify as input services when they enhance the value of the goods, particularly where invoices identify commission for sales and the service tax treatment corresponds with the services supplied. Extended limitation cannot apply merely from ordinary business records; it requires evidence of suppression. A bona fide credit claim on an interpretative issue does not support invocation of the extended period. Consequently, denial of the disputed credit and the related demand are unsustainable on both merits and limitation. Case-Laws Central Excise Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797979