https://www.taxtmi.com/caselaws?id=450669 The CESTAT Kolkata allowed the appeal regarding reversal of CENVAT credit on commission payments to agents. The Tribunal held that eligibility of credit on commission agent services is settled law, with retrospective application covering past periods. On limitation, the Department was fully aware of transactions by May 2014 but delayed issuing the show cause notice by two and half years without establishing suppression by the appellant. The confirmed demand was held unsustainable on limitation grounds, and the appeal was allowed. en-us Tue, 05 Mar 2024 00:00:00 +0530 Fri, 08 Mar 2024 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450669 The CESTAT Kolkata allowed the appeal regarding reversal of CENVAT credit on commission payments to agents. The Tribunal held that eligibility of credit on commission agent services is settled law, with retrospective application covering past periods. On limitation, the Department was fully aware of transactions by May 2014 but delayed issuing the show cause notice by two and half years without establishing suppression by the appellant. The confirmed demand was held unsustainable on limitation grounds, and the appeal was allowed. Case-Laws Central Excise Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450669