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    <title>2014 (6) TMI 385 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the service of procuring sales orders through commission agents qualifies as an &#039;input service&#039; for availing cenvat credit. Citing supportive judgments and a clarifying circular, the Tribunal concluded that the denial of cenvat credit for such services was not sustainable and allowed the appeal in favor of the appellant.</description>
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      <description>The Tribunal held that the service of procuring sales orders through commission agents qualifies as an &#039;input service&#039; for availing cenvat credit. Citing supportive judgments and a clarifying circular, the Tribunal concluded that the denial of cenvat credit for such services was not sustainable and allowed the appeal in favor of the appellant.</description>
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