Appellant wins appeal challenging service tax on commission, Tribunal allows cenvat credit utilization

The appeal was allowed in favor of the appellant, who challenged a service tax demand on commission paid to an overseas agent. The Tribunal held that cenvat credit could be utilized for service tax under the reverse charge mechanism.

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The appeal was filed against a service tax demand on commission paid to overseas agent. The Tribunal ruled that cenvat credit can be used for service tax under reverse charge mechanism. The appeal was allowed in favor of the appellant.

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