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    <title>2017 (9) TMI 263 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision that the Service Tax paid on Sales Commission Agent&#039;s service is eligible for Cenvat credit. The appellant provided certificates demonstrating that the services were related to sales promotion, as highlighted by the activities of the commission agent aimed at enhancing sales. The Tribunal concluded that the credit availed was in line with the Cenvat statute, dismissing the Revenue&#039;s appeal for lacking merit.</description>
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      <description>The Tribunal upheld the decision that the Service Tax paid on Sales Commission Agent&#039;s service is eligible for Cenvat credit. The appellant provided certificates demonstrating that the services were related to sales promotion, as highlighted by the activities of the commission agent aimed at enhancing sales. The Tribunal concluded that the credit availed was in line with the Cenvat statute, dismissing the Revenue&#039;s appeal for lacking merit.</description>
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