Cenvat credit on service tax on sales commission

Dear Sirs,

 

Can you please clarify whether Service Tax paid on Sales commission paid to sales agents is eligible for Cenvat Credit.  If available , please provide some case laws also.

 

Thanks in advance,

 

K. Rama Krishna

Replies (1)

Under Business Auxiliary Service, the input is for service tax paid to commission agent / buying agent on purchase of raw materials is available. The commission to sales agent would not qualify as input for purpose of Cenvat.

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