https://www.taxtmi.com/caselaws?id=172803 The Appellate Tribunal CESTAT MUMBAI granted the waiver of pre-deposit of service tax amounting to Rs. 78,50,491 for an applicant involved in manufacturing and trading of footwear and accessories. The Tribunal found that the denial of Cenvat credit on various input services, including commission agent services for promoting sales and advertisement services, was not justified. It ruled in favor of the applicant, waiving the balance amount of duty, interest, and penalty, emphasizing the importance of correctly interpreting the definition of input service and ensuring the admissibility of service tax credit on various input services. en-us Tue, 24 Jul 2007 00:00:00 +0530 Thu, 26 Oct 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172803 The Appellate Tribunal CESTAT MUMBAI granted the waiver of pre-deposit of service tax amounting to Rs. 78,50,491 for an applicant involved in manufacturing and trading of footwear and accessories. The Tribunal found that the denial of Cenvat credit on various input services, including commission agent services for promoting sales and advertisement services, was not justified. It ruled in favor of the applicant, waiving the balance amount of duty, interest, and penalty, emphasizing the importance of correctly interpreting the definition of input service and ensuring the admissibility of service tax credit on various input services. Case-Laws Service Tax Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172803