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    <title>2018 (1) TMI 463 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Order-in-Appeal allowing commission paid for sales promotion as input services under Central Excise rules for the period October 2011 to May 2014. Citing relevant circulars and legal precedents, the Tribunal found the commission fell within the definition of &#039;Input Services.&#039; Considering the settled legal position and retrospective effect of certain notifications, the Tribunal dismissed the Department&#039;s appeal, affirming the decision in favor of the appellants. The matter was concluded with the judgment pronounced in open court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=353727</link>
      <description>The Tribunal upheld the Order-in-Appeal allowing commission paid for sales promotion as input services under Central Excise rules for the period October 2011 to May 2014. Citing relevant circulars and legal precedents, the Tribunal found the commission fell within the definition of &#039;Input Services.&#039; Considering the settled legal position and retrospective effect of certain notifications, the Tribunal dismissed the Department&#039;s appeal, affirming the decision in favor of the appellants. The matter was concluded with the judgment pronounced in open court.</description>
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