https://www.taxtmi.com/caselaws?id=211477 The Tribunal ruled in favor of the appellants, allowing their appeal against the demand for service tax credit on commission agent service, interest, and penalty. The Tribunal held that service tax credit for services related to business activity, including sales promotion activities by commission agents, is admissible, emphasizing that the nexus with manufacturing activity need not be explicitly proven for input services. The Tribunal cited relevant decisions supporting the admissibility of such credits and disregarded the Revenue's arguments based on lack of nexus with manufacturing and clearance activities. Consequential relief was granted to the appellants. en-us Thu, 28 Jul 2011 00:00:00 +0530 Thu, 31 May 2012 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211477 The Tribunal ruled in favor of the appellants, allowing their appeal against the demand for service tax credit on commission agent service, interest, and penalty. The Tribunal held that service tax credit for services related to business activity, including sales promotion activities by commission agents, is admissible, emphasizing that the nexus with manufacturing activity need not be explicitly proven for input services. The Tribunal cited relevant decisions supporting the admissibility of such credits and disregarded the Revenue's arguments based on lack of nexus with manufacturing and clearance activities. Consequential relief was granted to the appellants. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211477