https://www.taxtmi.com/caselaws?id=266580 The Tribunal ruled in favor of the appellant, determining the inadmissible Cenvat credit wrongly availed was not sustainable due to procedural issues. The service tax on commission received for selling SIM cards/recharge vouchers was deemed not leviable under Business Auxiliary Service, leading to the dismissal of the Revenue's appeal. The penalty imposed on the appellant was reduced to the prescribed limit, emphasizing compliance with statutory provisions. en-us Fri, 14 Aug 2015 00:00:00 +0530 Sat, 27 Feb 2016 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266580 The Tribunal ruled in favor of the appellant, determining the inadmissible Cenvat credit wrongly availed was not sustainable due to procedural issues. The service tax on commission received for selling SIM cards/recharge vouchers was deemed not leviable under Business Auxiliary Service, leading to the dismissal of the Revenue's appeal. The penalty imposed on the appellant was reduced to the prescribed limit, emphasizing compliance with statutory provisions. Case-Laws Service Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266580