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    <description>The Tribunal remanded the case to the adjudicating authority for a fresh examination of evidence to determine whether the activities of foreign agents constituted sales promotion or sales commission. The decision emphasized the importance of a thorough review of evidence and relevant case laws before reaching a conclusion on the eligibility of Cenvat Credit. The appellant&#039;s appeal was allowed for remand, highlighting the need for a fair opportunity for a hearing and meticulous consideration of evidence in such matters.</description>
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      <description>The Tribunal remanded the case to the adjudicating authority for a fresh examination of evidence to determine whether the activities of foreign agents constituted sales promotion or sales commission. The decision emphasized the importance of a thorough review of evidence and relevant case laws before reaching a conclusion on the eligibility of Cenvat Credit. The appellant&#039;s appeal was allowed for remand, highlighting the need for a fair opportunity for a hearing and meticulous consideration of evidence in such matters.</description>
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