https://www.taxtmi.com/caselaws?id=188743 The Tribunal ruled in favor of the appellant, stating that service tax demands on commission payments to overseas agents can be paid using Cenvat credit. The Tribunal also held that the entire commission amount should not be considered as the assessable value of the service received. The cum tax benefit was extended to the appellant-assessee based on past decisions allowing Cenvat credit for service tax payments, including those under reverse charge mechanisms and for services received from abroad. Consequently, the appellant's appeals were allowed, and the Revenue's appeals were dismissed. en-us Thu, 26 Mar 2015 00:00:00 +0530 Thu, 15 Dec 2016 10:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188743 The Tribunal ruled in favor of the appellant, stating that service tax demands on commission payments to overseas agents can be paid using Cenvat credit. The Tribunal also held that the entire commission amount should not be considered as the assessable value of the service received. The cum tax benefit was extended to the appellant-assessee based on past decisions allowing Cenvat credit for service tax payments, including those under reverse charge mechanisms and for services received from abroad. Consequently, the appellant's appeals were allowed, and the Revenue's appeals were dismissed. Case-Laws Service Tax Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188743