TMI Blog2018 (8) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... kerage paid to the shippers - Held that:- The said Commission/ brokerage paid to the shippers not taxable - issue held in favor of appellant. CENVAT credit - credit availed on the basis of Debit Notes - Held that:- This issue is also now well settled in the appellant’s favour in a plethora of decisions. Appeal allowed - decided in favor of appellant. - ST/348, 349/2010 - FINAL ORDER No. 416 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The second issue concerning taxability on Commission/ brokerage paid to the shippers is also covered in the appellant s favour, in view of the decision of this Bench in the case of Prakash Shipping Agencies Vs. CST, Chennai , Final Order No. 40441- 40443/2018 dated 22.02.2018. 4. The third bone of contention concerns the availability or otherwise of credit on the basis of debit notes. This iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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