https://www.taxtmi.com/caselaws?id=331872 Issue 1 dealt with liability for interest on wrongly taken cenvat credit reversed before utilization. The Karnataka HC held that interest was not payable if credit was reversed before utilization, overturning the demand for interest. Issue 2 involved entitlement to cenvat credit on input service tax for Brokerage and Commission services. The denial of credit was overturned as the services were found to be directly linked to manufacturing activities. The Tribunal supported the eligibility of brokerage/commission services for credit. Consequently, all three appeals were allowed, setting aside the impugned orders and providing necessary relief. en-us Fri, 26 Aug 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331872 Issue 1 dealt with liability for interest on wrongly taken cenvat credit reversed before utilization. The Karnataka HC held that interest was not payable if credit was reversed before utilization, overturning the demand for interest. Issue 2 involved entitlement to cenvat credit on input service tax for Brokerage and Commission services. The denial of credit was overturned as the services were found to be directly linked to manufacturing activities. The Tribunal supported the eligibility of brokerage/commission services for credit. Consequently, all three appeals were allowed, setting aside the impugned orders and providing necessary relief. Case-Laws Central Excise Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331872