2011 (12) TMI 666

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..... dent and Mathew John, Member (T) Shri S.C. Kamra, Advocate, for the Appellant. Shri Nagesh Pathak, DR, for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of ₹ 30,87,942/- interest and penalty of the equal amount. The demand is confirmed after denying the credit in respect of Se .....

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..... the provisions harmoniously it is clarified that credit is admissible on the services of sale of dutiable goods on commission basis. 3. In view of the above Board circular where it has been clarified that the credit is admissible in respect of service tax paid on the services of sale of dutiable goods on commission basis, the impugned order is set aside, after waiving the requirement of pre- .....

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