https://www.taxtmi.com/caselaws?id=235937 Commission agent services used for selling final products were treated as direct sales services, not sales promotion or activities relating to business within the inclusive limb of input service, so CENVAT credit on service tax paid on such services was held inadmissible. On limitation, the Tribunal found prima facie merit in the challenge to invocation of the extended period for pre-deposit purposes, noting the earlier tribunal view and the subsequent contrary High Court ruling. The demand was not finally decided on merits at this stage, and only partial interim relief was granted with a reduced pre-deposit and stay of the balance demand. en-us Fri, 24 May 2013 00:00:00 +0530 Fri, 09 Aug 2013 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235937 Commission agent services used for selling final products were treated as direct sales services, not sales promotion or activities relating to business within the inclusive limb of input service, so CENVAT credit on service tax paid on such services was held inadmissible. On limitation, the Tribunal found prima facie merit in the challenge to invocation of the extended period for pre-deposit purposes, noting the earlier tribunal view and the subsequent contrary High Court ruling. The demand was not finally decided on merits at this stage, and only partial interim relief was granted with a reduced pre-deposit and stay of the balance demand. Case-Laws Central Excise Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235937