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2017 (12) TMI 1502 - AT - Service TaxCENVAT credit - sole selling commission - input service or not? - Held that: - the sales commission is directly attributable to the sales of the product. Any activities which amounts to sale of the product is deemed to be sales promotion activity in the normal trade parlance. The commission is paid on the sale of the product / services with an intention to boost the sale of the company. In view of this, the sales commission has a direct nexus with the sales which in turn is related to the manufacture of the product - credit allowed - appeal allowed - decided in favor of appellant.
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