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    <title>2011 (12) TMI 666 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit was held admissible on service tax paid to a commission agent for sales commission used in selling dutiable goods. The Tribunal relied on CBEC Circular No. 943/4/2011-CX, which clarifies that commission-based sales promotion services are covered as input services and that services used for sale of final products up to the place of removal qualify for credit. On that basis, the disallowance was held unsustainable and the credit claim was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=191934</link>
      <description>Cenvat credit was held admissible on service tax paid to a commission agent for sales commission used in selling dutiable goods. The Tribunal relied on CBEC Circular No. 943/4/2011-CX, which clarifies that commission-based sales promotion services are covered as input services and that services used for sale of final products up to the place of removal qualify for credit. On that basis, the disallowance was held unsustainable and the credit claim was allowed.</description>
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      <pubDate>Mon, 05 Dec 2011 00:00:00 +0530</pubDate>
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