https://www.taxtmi.com/caselaws?id=266526 The Tribunal ruled in favor of the Revenue, denying the applicants' eligibility for CENVAT Credit on Service Tax paid on sales commission. The Tribunal emphasized the distinction between sales promotion and payment for procurement of orders, siding with the Revenue's argument that the payment was for procuring orders. The Tribunal also addressed the limitation period issue, directing the appellant to make a pre-deposit of Rs. 15,00,000.00 within eight weeks, with the balance amount of tax, interest, and penalty to be waived until the appeal's disposal, subject to compliance reporting on a specified date. en-us Tue, 09 Dec 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266526 The Tribunal ruled in favor of the Revenue, denying the applicants' eligibility for CENVAT Credit on Service Tax paid on sales commission. The Tribunal emphasized the distinction between sales promotion and payment for procurement of orders, siding with the Revenue's argument that the payment was for procuring orders. The Tribunal also addressed the limitation period issue, directing the appellant to make a pre-deposit of Rs. 15,00,000.00 within eight weeks, with the balance amount of tax, interest, and penalty to be waived until the appeal's disposal, subject to compliance reporting on a specified date. Case-Laws Central Excise Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266526