Cenvat Credit Allowed as Sales Commission Qualifies as Sales Promotion: CESTAT Kolkata

Phillips Carbon Black Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Kolkata) The appeals were filed against an Order-in-Original dated 20.02.2018 passed by the Commissioner of Central Goods & Service Tax. The appellant, a manufacturer of carbon black, had availed Cenvat credit on various inputs, capital goods, and input services, including services provided by commission agents. These agents promoted products, canvassed orders, effected sales, conducted market research, and provided information reports on behalf of the appellant. Their remuneration was linked to the ac...