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    <title>2017 (10) TMI 649 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal regarding the denial of cenvat credit on services of a commission agent for sales of products. It noted conflicting decisions by different High Courts on the admissibility of such credit but considered a CBEC Circular supporting the credit&#039;s allowance. The Tribunal held that the appellants had a bonafide belief in claiming the credit, and the extended period of limitation could not be invoked. However, the challenge regarding the denial of credit on membership fee for SSI on tours and travel services was not addressed due to procedural reasons.</description>
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      <description>The Tribunal allowed the appeal regarding the denial of cenvat credit on services of a commission agent for sales of products. It noted conflicting decisions by different High Courts on the admissibility of such credit but considered a CBEC Circular supporting the credit&#039;s allowance. The Tribunal held that the appellants had a bonafide belief in claiming the credit, and the extended period of limitation could not be invoked. However, the challenge regarding the denial of credit on membership fee for SSI on tours and travel services was not addressed due to procedural reasons.</description>
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