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    <title>2017 (11) TMI 985 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding input service credit for commission paid for sales promotion and liaison work, as well as for design development charges. However, the claim for input service credit on transportation and refreshment charges for manpower was rejected. The Tribunal found the commission and design development charges to be legitimate input services essential for business activities, overturning the lower authorities&#039; decisions disallowing the credits.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal regarding input service credit for commission paid for sales promotion and liaison work, as well as for design development charges. However, the claim for input service credit on transportation and refreshment charges for manpower was rejected. The Tribunal found the commission and design development charges to be legitimate input services essential for business activities, overturning the lower authorities&#039; decisions disallowing the credits.</description>
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