https://www.taxtmi.com/caselaws?id=248682 The case involved the denial of input service credit on commission paid for trading activities. The appellant's argument that trading activities should be considered as 'input service' was rejected. The judgment emphasized that the credit should be related to the manufacture of final products, and since the commission paid for trading goods was not linked to manufacturing, the denial of credit was upheld. The appellant's failure to disclose the availed credit until discovered invalidated the limitation defense. The Commissioner (Appeals) decision was affirmed, and the appellant's appeal was rejected, with the stay extension application dismissed. en-us Mon, 28 Apr 2014 00:00:00 +0530 Fri, 20 Jun 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248682 The case involved the denial of input service credit on commission paid for trading activities. The appellant's argument that trading activities should be considered as 'input service' was rejected. The judgment emphasized that the credit should be related to the manufacture of final products, and since the commission paid for trading goods was not linked to manufacturing, the denial of credit was upheld. The appellant's failure to disclose the availed credit until discovered invalidated the limitation defense. The Commissioner (Appeals) decision was affirmed, and the appellant's appeal was rejected, with the stay extension application dismissed. Case-Laws Central Excise Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248682