https://www.taxtmi.com/caselaws?id=361179 The appellate authority ruled in favor of the respondent, holding that services provided by Sales Commission Agents are cenvatable, and the Service Tax paid on these services can be credited to the assessee. The authority cited legal provisions, circulars, and previous decisions to support this ruling. The Revenue's appeal was rejected due to the time-barred nature of the demand and the absence of any appeal against favorable Tribunal decisions, indicating no malafide intent by the assessee. en-us Tue, 29 May 2018 00:00:00 +0530 Thu, 31 May 2018 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361179 The appellate authority ruled in favor of the respondent, holding that services provided by Sales Commission Agents are cenvatable, and the Service Tax paid on these services can be credited to the assessee. The authority cited legal provisions, circulars, and previous decisions to support this ruling. The Revenue's appeal was rejected due to the time-barred nature of the demand and the absence of any appeal against favorable Tribunal decisions, indicating no malafide intent by the assessee. Case-Laws Central Excise Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361179