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    <title>2013 (5) TMI 143 - CESTAT, New Delhi</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellants, holding that they were entitled to Cenvat credit of Service Tax paid on commission to overseas agents under Business auxiliary services. The Tribunal referenced previous decisions establishing that foreign commission agent services were admissible as cenvatable services for sales promotion, emphasizing their contribution to the assessee&#039;s business activities and revenue earning. As the issue was settled by precedent, the Tribunal set aside the impugned orders, allowing all appeals and granting consequential relief to the appellants.</description>
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    <pubDate>Fri, 08 Jun 2012 00:00:00 +0530</pubDate>
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      <title>2013 (5) TMI 143 - CESTAT, New Delhi</title>
      <link>https://www.taxtmi.com/caselaws?id=233558</link>
      <description>The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellants, holding that they were entitled to Cenvat credit of Service Tax paid on commission to overseas agents under Business auxiliary services. The Tribunal referenced previous decisions establishing that foreign commission agent services were admissible as cenvatable services for sales promotion, emphasizing their contribution to the assessee&#039;s business activities and revenue earning. As the issue was settled by precedent, the Tribunal set aside the impugned orders, allowing all appeals and granting consequential relief to the appellants.</description>
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      <pubDate>Fri, 08 Jun 2012 00:00:00 +0530</pubDate>
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