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    <title>2012 (12) TMI 648 - CESTAT, Ahmedabad</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the availment of Cenvat Credit on services related to the export of finished goods, including commission paid to agents and services of overseas commission agents and clearing and forwarding agents. The Tribunal found that these services were linked to manufacturing activities and fell within the definition of input services, granting the appellant the benefit of service tax credit and providing consequential relief.</description>
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