https://www.taxtmi.com/caselaws?id=245431 The appellate tribunal upheld the Commissioner (Appeals) decision, disallowing CENVAT credit on commission for exempted services but allowing credit for taxable services. It also permitted service tax credit on insurance services covering plant and machinery. The tribunal found the penalty imposed for excess CENVAT credit unwarranted, noting the voluntary reversal of the credit and absence of mala fide intent, ultimately rejecting the Revenue's appeal. en-us Mon, 20 Jan 2014 00:00:00 +0530 Sat, 29 Mar 2014 10:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245431 The appellate tribunal upheld the Commissioner (Appeals) decision, disallowing CENVAT credit on commission for exempted services but allowing credit for taxable services. It also permitted service tax credit on insurance services covering plant and machinery. The tribunal found the penalty imposed for excess CENVAT credit unwarranted, noting the voluntary reversal of the credit and absence of mala fide intent, ultimately rejecting the Revenue's appeal. Case-Laws Central Excise Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245431