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    <title>2017 (5) TMI 1487 - CESTAT, ALLAHABAD</title>
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    <description>The appeal before the Appellate Tribunal CESTAT, ALLAHABAD focused on whether sales commission paid to individuals procuring sale orders could be considered as input service tax for the appellant. Relying on the precedent set in Essar Steel India Limited, the Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. Consequently, the appellant was entitled to consequential benefits as per the Tribunal&#039;s decision. The judgment was delivered by Anil Choudhary, the Judicial Member of the Tribunal.</description>
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      <title>2017 (5) TMI 1487 - CESTAT, ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=195064</link>
      <description>The appeal before the Appellate Tribunal CESTAT, ALLAHABAD focused on whether sales commission paid to individuals procuring sale orders could be considered as input service tax for the appellant. Relying on the precedent set in Essar Steel India Limited, the Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. Consequently, the appellant was entitled to consequential benefits as per the Tribunal&#039;s decision. The judgment was delivered by Anil Choudhary, the Judicial Member of the Tribunal.</description>
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