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    <title>2015 (3) TMI 516 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the appellant waiver from pre-deposit and stayed recovery during appeal pendency, allowing Cenvat Credit on service tax paid for broker&#039;s service. The Tribunal considered sales promotion activities by the broker as an &quot;input service&quot; under Cenvat Credit Rules, referencing similar cases where credit was allowed. The decision emphasized the distinction between sales promotion and sales activities, supporting the appellant&#039;s entitlement to credit based on legal precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257581</link>
      <description>The Tribunal granted the appellant waiver from pre-deposit and stayed recovery during appeal pendency, allowing Cenvat Credit on service tax paid for broker&#039;s service. The Tribunal considered sales promotion activities by the broker as an &quot;input service&quot; under Cenvat Credit Rules, referencing similar cases where credit was allowed. The decision emphasized the distinction between sales promotion and sales activities, supporting the appellant&#039;s entitlement to credit based on legal precedents.</description>
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