https://www.taxtmi.com/caselaws?id=800768 Commission-agent services used to procure orders, dispatch manufactured goods from depots and collect sale proceeds are input services where the depot is the place of removal. Because depot sales remain connected with clearance of final products up to that place, the related service-tax credit qualifies under the CENVAT Credit Rules. Credit distributed by the head office through an Input Service Distributor is therefore admissible, making related credit disallowance, interest and penalty unsustainable. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800768 Commission-agent services used to procure orders, dispatch manufactured goods from depots and collect sale proceeds are input services where the depot is the place of removal. Because depot sales remain connected with clearance of final products up to that place, the related service-tax credit qualifies under the CENVAT Credit Rules. Credit distributed by the head office through an Input Service Distributor is therefore admissible, making related credit disallowance, interest and penalty unsustainable. Case-Laws Central Excise Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800768