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    <title>Tax on Foreign Agent Services Under Reverse Charge: Cenvat Credit Claim Makes Extended Limitation Period Inapplicable.</title>
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    <description>Levy of tax - availing the services of foreign commission agent - reverse charge mechanism - appellant was available to them as Cenvat credit and as such the entire situation was revenue neutral - extended period of limitation cannot be invoked - AT</description>
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      <description>Levy of tax - availing the services of foreign commission agent - reverse charge mechanism - appellant was available to them as Cenvat credit and as such the entire situation was revenue neutral - extended period of limitation cannot be invoked - AT</description>
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