https://www.taxtmi.com/caselaws?id=247796 Commission paid to agents engaged in selling final products was treated on a prima facie basis as falling within the input service definition under Rule 2(l), because the agents provided sales services for the manufacturer's electric motors and discharged service tax on that commission. On that interim view, the disputed Cenvat credit could not be rejected at the stay stage. The appellant therefore made out a prima facie case for waiver of pre-deposit and stay of recovery of the duty demand. en-us Tue, 10 Apr 2012 00:00:00 +0530 Thu, 22 May 2014 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247796 Commission paid to agents engaged in selling final products was treated on a prima facie basis as falling within the input service definition under Rule 2(l), because the agents provided sales services for the manufacturer's electric motors and discharged service tax on that commission. On that interim view, the disputed Cenvat credit could not be rejected at the stay stage. The appellant therefore made out a prima facie case for waiver of pre-deposit and stay of recovery of the duty demand. Case-Laws Service Tax Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247796