https://www.taxtmi.com/caselaws?id=434379 The Tribunal ruled in favor of the appellant, M/s. ETA Travel Agency Pvt. Ltd., Chennai, in a case concerning the taxability of overriding commission and eligibility of Cenvat Credit on input services. The Tribunal held that the overriding commission received by the appellant amounted to export of service and was not liable to service tax. Additionally, the Tribunal concluded that the expenses on which the appellant availed credit were integrally connected with their business activities and thus eligible for Cenvat credit. The Tribunal allowed all three appeals, setting aside the demand for service tax and recognizing the eligibility of Cenvat credit on the input services. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 08:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434379 The Tribunal ruled in favor of the appellant, M/s. ETA Travel Agency Pvt. Ltd., Chennai, in a case concerning the taxability of overriding commission and eligibility of Cenvat Credit on input services. The Tribunal held that the overriding commission received by the appellant amounted to export of service and was not liable to service tax. Additionally, the Tribunal concluded that the expenses on which the appellant availed credit were integrally connected with their business activities and thus eligible for Cenvat credit. The Tribunal allowed all three appeals, setting aside the demand for service tax and recognizing the eligibility of Cenvat credit on the input services. Case-Laws Service Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434379