2012 (10) TMI 762

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..... bility of cenvat credit of the service tax paid in respect of such service availed is permissible - pre-deposit is waived - E/2243 of 2011-SM - 292 of 2012-SM (BR) & S-266 of 2012-SM (BR) - Dated:- 22-3-2012 - D.N. PANDA, J. P.K. Sharma for the Respondent. ORDER 1. None present for the appellant. Ld. DR is fair to state that in appeal No. 2243 the only issue involved is commissi .....

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..... nsignment agent from the consignor's relation. The finding on production of evidence although is of relevance, law also requires is that the service should be relevant and integrated. When the chain of distribution of goods is not disputed, impugned order does not get approval which is passed mechanically. In view of the above, pre-deposit is waived and appeal is allowed. - - TaxTMI - TMI .....

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