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    <title>2015 (8) TMI 21 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant&#039;s distributors were engaged in sales activities without any sales promotion element. Consequently, the CENVAT credit on service tax paid for commission charges was not admissible, and the appellant was required to repay the credit with interest. However, the appeal regarding the imposition of penalties was allowed, recognizing the disputable nature of the issue prior to the High Court&#039;s judgment.</description>
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      <description>The Tribunal held that the appellant&#039;s distributors were engaged in sales activities without any sales promotion element. Consequently, the CENVAT credit on service tax paid for commission charges was not admissible, and the appellant was required to repay the credit with interest. However, the appeal regarding the imposition of penalties was allowed, recognizing the disputable nature of the issue prior to the High Court&#039;s judgment.</description>
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