2014 (4) TMI 873

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....etition is filed for the waiver of pre-deposit of an amount of Rs.4,75,441/- confirmed as service tax liability, interest thereof and penalty under Section 78 of the Finance Act, 1944. 2. The above said amount has been confirmed by the adjudicating authority and upheld by the first appellate authority as ineligible cenvat credit, availed by the appellant of the service tax paid on various servi....

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....Court of Gujarat in the case of Cadila Healthcare Ltd. in Tax Appeal No.353 of 2010 and 204 of 2011 wherein their lordships have held that service tax paid on commission to agents, will not be qualify for benefit of availing cenvat credit. At this juncture, I find that the appellant needs to be put to some condition at least in respect of the input credit availed by him on the commission agents i....