CENVAT Credit Eligibility Confirmed for Overseas Distributors and Commission Agents Promoting Goods Before February 3, 2016 Clarification.

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....CENVAT Credit - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured by the appellant - it is thus not merely an activity of sale of finished products - explanation added with effect from 03.02.2016 was merely clarificatory in nature applicable to commission paid for sales commission activities prior to 03.02.2016 - eligible for credit....