https://www.taxtmi.com/caselaws?id=246461 The judge ruled in favor of the Appellants, holding that services provided by commission agents for sales promotion qualify as input services under the Cenvat Credit Rules, 2004. The judge dismissed the Revenue's contention, allowing the appeal without pre-deposit requirements. The decision emphasized the consistency of legal interpretation and upheld the Appellants' entitlement to claim Cenvat credit for service tax paid on commission agent services, aligning with the precedent set in their own case. en-us Thu, 03 May 2012 00:00:00 +0530 Wed, 09 Jul 2014 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246461 The judge ruled in favor of the Appellants, holding that services provided by commission agents for sales promotion qualify as input services under the Cenvat Credit Rules, 2004. The judge dismissed the Revenue's contention, allowing the appeal without pre-deposit requirements. The decision emphasized the consistency of legal interpretation and upheld the Appellants' entitlement to claim Cenvat credit for service tax paid on commission agent services, aligning with the precedent set in their own case. Case-Laws Central Excise Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246461