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of <h1>CESTAT grants waiver of pre-deposit for denied service tax credit on commission agent services.</h1> <h3>SHRI RAM KNITTERS Versus COMMISSIONER OF C. EX., LUDHIANA</h3> SHRI RAM KNITTERS Versus COMMISSIONER OF C. EX., LUDHIANA - 2008 (11) S.T.R. 486 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of duty and penalty in a case where service tax credit was denied for commission agent services. The applicant's reliance on a previous Tribunal stay order and the definition of input service supported their case. The pre-deposit was waived, and the stay petition was allowed.
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