https://www.taxtmi.com/caselaws?id=238538 The Tribunal granted a stay on recovery during the appeal's pendency as the appellant's agreement with Oil Marketing Companies clearly outlined sales promotion activities, establishing a prima facie case for waiver of pre-deposit. This decision was based on distinguishing the present case from a High Court decision where the payment was deemed a sales commission unrelated to sales promotion. The Tribunal emphasized the specific terms and activities outlined in the agreement, supporting the appellant's eligibility for CENVAT credit on the payments made to OMC for promotion activities. en-us Wed, 31 Jul 2013 00:00:00 +0530 Thu, 24 Oct 2013 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238538 The Tribunal granted a stay on recovery during the appeal's pendency as the appellant's agreement with Oil Marketing Companies clearly outlined sales promotion activities, establishing a prima facie case for waiver of pre-deposit. This decision was based on distinguishing the present case from a High Court decision where the payment was deemed a sales commission unrelated to sales promotion. The Tribunal emphasized the specific terms and activities outlined in the agreement, supporting the appellant's eligibility for CENVAT credit on the payments made to OMC for promotion activities. Case-Laws Central Excise Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238538