https://www.taxtmi.com/caselaws?id=364983 The Tribunal allowed the Revenue's appeal against the Commissioner (Appeals)' decision, remanding the case for fresh consideration. The matter concerning alleged illegal availment and utilization of input service credit on service tax, specifically related to commission payments, was sent back to the Commissioner (Appeals) for reevaluation in accordance with the law, emphasizing the need for a reasonable opportunity of hearing for the respondent. en-us Wed, 18 Apr 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364983 The Tribunal allowed the Revenue's appeal against the Commissioner (Appeals)' decision, remanding the case for fresh consideration. The matter concerning alleged illegal availment and utilization of input service credit on service tax, specifically related to commission payments, was sent back to the Commissioner (Appeals) for reevaluation in accordance with the law, emphasizing the need for a reasonable opportunity of hearing for the respondent. Case-Laws Central Excise Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364983