https://www.taxtmi.com/caselaws?id=248644 The Tribunal allowed the appeal in favor of the appellants, granting them Modvat Credit for Service Tax paid on commission agent services. The denial of credit and imposition of penalties were set aside, citing precedents and a Board Circular supporting the eligibility of commission agent services as input services for Cenvat credit. The Tribunal emphasized the inconsistency in previous decisions and found merit in the appellants' argument that these services were essential before goods clearance, ultimately ruling in their favor. en-us Mon, 12 Mar 2012 00:00:00 +0530 Thu, 19 Jun 2014 03:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248644 The Tribunal allowed the appeal in favor of the appellants, granting them Modvat Credit for Service Tax paid on commission agent services. The denial of credit and imposition of penalties were set aside, citing precedents and a Board Circular supporting the eligibility of commission agent services as input services for Cenvat credit. The Tribunal emphasized the inconsistency in previous decisions and found merit in the appellants' argument that these services were essential before goods clearance, ultimately ruling in their favor. Case-Laws Central Excise Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248644