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    <title>2014 (3) TMI 550 - CESTAT CHENNAI</title>
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    <description>CENVAT credit was admissible on service tax paid under reverse charge for services received from overseas agents where the services, including sales promotion, handling, storage, assembly, logistics, quality services, repacking, warehousing and delivery, fell within the same taxing entry as business auxiliary services. The reasoning treated such services as materially similar to overseas commission agent services for credit purposes, and no valid basis was found to distinguish them. The Revenue&#039;s appeal therefore failed.</description>
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      <description>CENVAT credit was admissible on service tax paid under reverse charge for services received from overseas agents where the services, including sales promotion, handling, storage, assembly, logistics, quality services, repacking, warehousing and delivery, fell within the same taxing entry as business auxiliary services. The reasoning treated such services as materially similar to overseas commission agent services for credit purposes, and no valid basis was found to distinguish them. The Revenue&#039;s appeal therefore failed.</description>
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