https://www.taxtmi.com/caselaws?id=217824 The Appellate Tribunal CESTAT, New Delhi held that commission paid to a consignment agent, subject to service tax, enables the appellant to claim cenvat credit if the agent's role contributes to sales promotion. The tribunal stressed the importance of evidence regarding goods movement and service relevance for such claims. The appeal was allowed, and the pre-deposit requirement was waived. en-us Thu, 22 Mar 2012 00:00:00 +0530 Thu, 15 Oct 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217824 The Appellate Tribunal CESTAT, New Delhi held that commission paid to a consignment agent, subject to service tax, enables the appellant to claim cenvat credit if the agent's role contributes to sales promotion. The tribunal stressed the importance of evidence regarding goods movement and service relevance for such claims. The appeal was allowed, and the pre-deposit requirement was waived. Case-Laws Service Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217824