https://www.taxtmi.com/caselaws?id=362654 The appeal challenged the denial of CENVAT Credit on service tax paid to a commission agent. The appellant demonstrated payment through invoices and relied on a Tribunal decision. The court found the denial based on presumptions unjustified, as the agent proved tax payment. The impugned order was set aside, and the appeal allowed, emphasizing the need for verifying tax payment before denying credit. The decision aligned with established legal principles and previous Tribunal rulings. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362654 The appeal challenged the denial of CENVAT Credit on service tax paid to a commission agent. The appellant demonstrated payment through invoices and relied on a Tribunal decision. The court found the denial based on presumptions unjustified, as the agent proved tax payment. The impugned order was set aside, and the appeal allowed, emphasizing the need for verifying tax payment before denying credit. The decision aligned with established legal principles and previous Tribunal rulings. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362654