https://www.taxtmi.com/caselaws?id=207901 Sales promotion service was treated as an input service under Rule 2(1) of the Cenvat Credit Rules, 2004, supporting eligibility for Cenvat credit on service tax paid for such services. Relying on the prevailing judicial interpretation, the Tribunal found that this position created a strong prima facie case for the appellant. On that basis, the appellant was granted waiver of pre-deposit of duty and penalty, and recovery proceedings were stayed pending disposal of the appeal. en-us Mon, 14 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207901 Sales promotion service was treated as an input service under Rule 2(1) of the Cenvat Credit Rules, 2004, supporting eligibility for Cenvat credit on service tax paid for such services. Relying on the prevailing judicial interpretation, the Tribunal found that this position created a strong prima facie case for the appellant. On that basis, the appellant was granted waiver of pre-deposit of duty and penalty, and recovery proceedings were stayed pending disposal of the appeal. Case-Laws Service Tax Mon, 14 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207901