https://www.taxtmi.com/caselaws?id=243159 The appellant, a Direct Selling Agent for a finance company, faced liability for Service tax due to discrepancies in Cenvat credit claimed by the principal. The appellant's defense centered on the timing of tax payments in relation to invoice receipts. The judgment emphasized the burden of proof on the department to establish non-payment of Service tax by the appellant. Ultimately, the appellant successfully made a prima facie case for waiver of pre-deposit and obtained a stay against recovery during the appeal process, as evidence showed correct tax payments on amounts received. en-us Fri, 07 Sep 2012 00:00:00 +0530 Sun, 26 Jan 2014 18:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243159 The appellant, a Direct Selling Agent for a finance company, faced liability for Service tax due to discrepancies in Cenvat credit claimed by the principal. The appellant's defense centered on the timing of tax payments in relation to invoice receipts. The judgment emphasized the burden of proof on the department to establish non-payment of Service tax by the appellant. Ultimately, the appellant successfully made a prima facie case for waiver of pre-deposit and obtained a stay against recovery during the appeal process, as evidence showed correct tax payments on amounts received. Case-Laws Service Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243159