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      <description>The tribunal ruled in favor of the appellant, allowing the appeal on the grounds of the show cause notice being time-barred, as the extended period of limitation could not be invoked in this instance. The judgment centered on the admissibility of CENVAT credit on commission charges paid to a Foreign Agency under Business Auxiliary Services, with a key focus on the appellant&#039;s genuine belief in the credit&#039;s admissibility based on previous judicial decisions.</description>
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