Cenvat credit on service tax on sales commission

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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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