https://www.taxtmi.com/caselaws?id=216213 The Tribunal ruled in favor of the appellant, a cement and clinker manufacturer, determining that the services provided by the Commission Agent for procuring sale orders qualified as input services under the Cenvat Credit Rules, 2004. Despite the department's argument that these services were not eligible as they were availed post goods clearance, the Tribunal held that they fell under 'sales promotion' and 'activities relating to business,' meeting the criteria for input services. Consequently, the Tribunal waived the pre-deposit requirement for cenvat credit demand, interest, and penalty, allowing the appeal and staying the recovery pending further proceedings. en-us Fri, 23 Sep 2011 00:00:00 +0530 Thu, 23 Aug 2012 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216213 The Tribunal ruled in favor of the appellant, a cement and clinker manufacturer, determining that the services provided by the Commission Agent for procuring sale orders qualified as input services under the Cenvat Credit Rules, 2004. Despite the department's argument that these services were not eligible as they were availed post goods clearance, the Tribunal held that they fell under 'sales promotion' and 'activities relating to business,' meeting the criteria for input services. Consequently, the Tribunal waived the pre-deposit requirement for cenvat credit demand, interest, and penalty, allowing the appeal and staying the recovery pending further proceedings. Case-Laws Service Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216213