https://www.taxtmi.com/caselaws?id=348787 The Tribunal upheld the Order-in-Appeal, ruling in favor of the respondent on all issues. The demand for Cenvat credit on inputs destroyed in fire was deemed time-barred, leading to the rejection of the Revenue's recovery claim. Additionally, the Tribunal allowed the Cenvat credit on service tax paid on input services, including sales commission, based on relevant notifications and case law interpretations. The decision emphasized adherence to legal provisions and precedents, providing the respondent with relief and affirming the Commissioner's favorable rulings. en-us Wed, 23 Aug 2017 00:00:00 +0530 Fri, 29 Sep 2017 11:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348787 The Tribunal upheld the Order-in-Appeal, ruling in favor of the respondent on all issues. The demand for Cenvat credit on inputs destroyed in fire was deemed time-barred, leading to the rejection of the Revenue's recovery claim. Additionally, the Tribunal allowed the Cenvat credit on service tax paid on input services, including sales commission, based on relevant notifications and case law interpretations. The decision emphasized adherence to legal provisions and precedents, providing the respondent with relief and affirming the Commissioner's favorable rulings. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348787