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    <title>2018 (3) TMI 1230 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and favoring the appellants. Referring to a circular endorsed by the Central Government, the Tribunal clarified the admissibility of Cenvat credit on commission paid for sale promotion activities. Citing conflicting judgments and the retrospective effectiveness of the notification, the Tribunal found no merit in the department&#039;s denial of credit. Relying on established legal principles, the Tribunal concluded the matter in favor of the appellants, aligning with its previous decisions and settling the dispute in their favor.</description>
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      <title>2018 (3) TMI 1230 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=357527</link>
      <description>The Tribunal allowed the appeal, setting aside the impugned order and favoring the appellants. Referring to a circular endorsed by the Central Government, the Tribunal clarified the admissibility of Cenvat credit on commission paid for sale promotion activities. Citing conflicting judgments and the retrospective effectiveness of the notification, the Tribunal found no merit in the department&#039;s denial of credit. Relying on established legal principles, the Tribunal concluded the matter in favor of the appellants, aligning with its previous decisions and settling the dispute in their favor.</description>
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