https://www.taxtmi.com/caselaws?id=221598 The Tribunal ruled in favor of the appellant, a cement manufacturer, allowing them to avail cenvat credit on services of commission agents for the sale of final products. The Tribunal held that commission agents' services fell under 'advertisement or sale promotion services,' making them eligible for cenvat credit under the Cenvat Credit Rules. The requirement for availing cenvat credit did not mandate the services to be used before goods' removal, supporting the appellant's eligibility. Consequently, the Tribunal waived the pre-deposit requirement, stayed the recovery of cenvat credit demand, interest, and penalty until the appeal's disposal. en-us Thu, 13 Oct 2011 00:00:00 +0530 Wed, 20 Mar 2013 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221598 The Tribunal ruled in favor of the appellant, a cement manufacturer, allowing them to avail cenvat credit on services of commission agents for the sale of final products. The Tribunal held that commission agents' services fell under 'advertisement or sale promotion services,' making them eligible for cenvat credit under the Cenvat Credit Rules. The requirement for availing cenvat credit did not mandate the services to be used before goods' removal, supporting the appellant's eligibility. Consequently, the Tribunal waived the pre-deposit requirement, stayed the recovery of cenvat credit demand, interest, and penalty until the appeal's disposal. Case-Laws Central Excise Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221598