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    <title>2017 (1) TMI 379 - CESTAT CHANDIGARH</title>
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    <description>The appellant, a manufacturer of acrylic fiber, was allowed to utilize Cenvat credit for Service Tax liability on commission paid to overseas agents, despite lower authorities initially denying this based on specific rules. Various Tribunal and High Court decisions supported this interpretation, emphasizing the appellant&#039;s eligibility as a service provider. The Division Bench judgment deemed the appellant entitled to the credit, leading to the setting aside of previous orders and allowing the appeals with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337299</link>
      <description>The appellant, a manufacturer of acrylic fiber, was allowed to utilize Cenvat credit for Service Tax liability on commission paid to overseas agents, despite lower authorities initially denying this based on specific rules. Various Tribunal and High Court decisions supported this interpretation, emphasizing the appellant&#039;s eligibility as a service provider. The Division Bench judgment deemed the appellant entitled to the credit, leading to the setting aside of previous orders and allowing the appeals with consequential relief.</description>
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