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    <title>2017 (10) TMI 1114 - CESTAT, ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the orders denying Cenvat credit to the appellant for service tax on commission paid to a service commission agent facilitating the sale of goods manufactured by the appellant. Relying on precedents and distinguishing sales promotion from marketing or sale of goods, the Tribunal held that the appellant is entitled to avail Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The conflicting judgments were resolved in favor of the appellant, granting relief and allowing the appeals.</description>
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      <description>The Tribunal allowed the appeal, setting aside the orders denying Cenvat credit to the appellant for service tax on commission paid to a service commission agent facilitating the sale of goods manufactured by the appellant. Relying on precedents and distinguishing sales promotion from marketing or sale of goods, the Tribunal held that the appellant is entitled to avail Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The conflicting judgments were resolved in favor of the appellant, granting relief and allowing the appeals.</description>
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