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    <title>2013 (8) TMI 350 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the eligibility of the respondent manufacturer for Cenvat credit on service tax paid for services rendered by commission agents abroad for procuring export orders. The decision was based on the service&#039;s alignment with business activities and sales promotion, as well as consistent precedents supporting such eligibility.</description>
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