https://www.taxtmi.com/caselaws?id=254484 The appeal focused on the eligibility of Cenvat credit based on debit notes for sales commission. The first appellate authority confirmed compliance with relevant rules but ordered verification of Service Tax payment by the service provider, not part of the show cause notice. The Tribunal deemed this verification beyond the notice's scope and allowed the appeal as the Revenue did not challenge it. The case highlighted the importance of procedural fairness and adherence to notice requirements in tax matters. en-us Fri, 17 Jan 2014 00:00:00 +0530 Tue, 23 Dec 2014 07:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254484 The appeal focused on the eligibility of Cenvat credit based on debit notes for sales commission. The first appellate authority confirmed compliance with relevant rules but ordered verification of Service Tax payment by the service provider, not part of the show cause notice. The Tribunal deemed this verification beyond the notice's scope and allowed the appeal as the Revenue did not challenge it. The case highlighted the importance of procedural fairness and adherence to notice requirements in tax matters. Case-Laws Service Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254484