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    <title>2013 (11) TMI 915 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that commission agent services constituted sales promotion and activities related to business, making them eligible for Cenvat credit under Central Excise duty. The Tribunal emphasized adherence to the Cenvat Credit Rules and granted a stay on the recovery of the disputed Cenvat credit, interest, and penalty pending appeal resolution.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that commission agent services constituted sales promotion and activities related to business, making them eligible for Cenvat credit under Central Excise duty. The Tribunal emphasized adherence to the Cenvat Credit Rules and granted a stay on the recovery of the disputed Cenvat credit, interest, and penalty pending appeal resolution.</description>
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