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    <title>2017 (12) TMI 882 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant, allowing the eligibility to claim cenvat credit on service tax paid to commission agents for the sale of excisable goods. The Tribunal considered previous rulings, CBEC clarifications, and a notification by the Central Government supporting the admissibility of cenvat credit in such cases. The decision set aside the Original Authority&#039;s denial of credit, emphasizing the retrospective effectiveness of the relevant notification.</description>
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      <description>The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant, allowing the eligibility to claim cenvat credit on service tax paid to commission agents for the sale of excisable goods. The Tribunal considered previous rulings, CBEC clarifications, and a notification by the Central Government supporting the admissibility of cenvat credit in such cases. The decision set aside the Original Authority&#039;s denial of credit, emphasizing the retrospective effectiveness of the relevant notification.</description>
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