https://www.taxtmi.com/caselaws?id=133045 A complete waiver of the pre-deposit was granted pending disposal of the appeal because the appellants showed a prima facie strong case on whether service tax paid on sales commission could be claimed as input credit. The Tribunal also restrained coercive recovery action, including beyond 180 days, to preserve the appellants' position until final adjudication. The substantive tax liability and the entitlement to input credit were not decided at this stage and remain open for determination on merits. en-us Fri, 15 May 2009 00:00:00 +0530 Wed, 17 Apr 2013 14:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=133045 A complete waiver of the pre-deposit was granted pending disposal of the appeal because the appellants showed a prima facie strong case on whether service tax paid on sales commission could be claimed as input credit. The Tribunal also restrained coercive recovery action, including beyond 180 days, to preserve the appellants' position until final adjudication. The substantive tax liability and the entitlement to input credit were not decided at this stage and remain open for determination on merits. Case-Laws Central Excise Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=133045