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    <description>Availability of CENVAT credit on commission (sales commission) hinges on whether the commission service qualifies as an input service used up to the place of removal. Assessing eligibility requires factual analysis of timing (pre- or post-manufacture/removal), whether the service constitutes sale-promotion or market development, and how statutory definitions and administrative guidance on input services are harmonised to permit credit.</description>
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      <description>Availability of CENVAT credit on commission (sales commission) hinges on whether the commission service qualifies as an input service used up to the place of removal. Assessing eligibility requires factual analysis of timing (pre- or post-manufacture/removal), whether the service constitutes sale-promotion or market development, and how statutory definitions and administrative guidance on input services are harmonised to permit credit.</description>
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