https://www.taxtmi.com/caselaws?id=252796 The appellant was found ineligible to claim CENVAT Credit for Service Tax paid by a commission agent on goods cleared before 10.09.2004. The court upheld the decision, stating that as per the CENVAT Credit Rules, 2004, credit could only be availed for services received on or after the specified date. The appellant's claim was denied, and the demand for CENVAT Credit was confirmed, while penalties imposed were rejected due to the complexity of tax rules and potential confusion in interpretation. en-us Thu, 30 Oct 2014 00:00:00 +0530 Thu, 03 Sep 2015 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252796 The appellant was found ineligible to claim CENVAT Credit for Service Tax paid by a commission agent on goods cleared before 10.09.2004. The court upheld the decision, stating that as per the CENVAT Credit Rules, 2004, credit could only be availed for services received on or after the specified date. The appellant's claim was denied, and the demand for CENVAT Credit was confirmed, while penalties imposed were rejected due to the complexity of tax rules and potential confusion in interpretation. Case-Laws Central Excise Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252796