https://www.taxtmi.com/caselaws?id=35012 The Tribunal upheld the penalty for the excess Cenvat Credit issue but overturned the decision on demanding Cenvat Credit for Business Auxiliary Services, following the Metro Shoes case. The appellant's penalty for the excess credit was upheld due to amounts claimed in error, while the credit for sales agent commission was deemed eligible as an input service for the final product's manufacture and clearance. Consequently, the penalty under rule 15 of Cenvat Credit Rules was set aside. en-us Thu, 02 Jul 2009 00:00:00 +0530 Mon, 03 May 2010 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35012 The Tribunal upheld the penalty for the excess Cenvat Credit issue but overturned the decision on demanding Cenvat Credit for Business Auxiliary Services, following the Metro Shoes case. The appellant's penalty for the excess credit was upheld due to amounts claimed in error, while the credit for sales agent commission was deemed eligible as an input service for the final product's manufacture and clearance. Consequently, the penalty under rule 15 of Cenvat Credit Rules was set aside. Case-Laws Service Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35012