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    <title>2018 (4) TMI 814 - CESTAT NEW DELHI</title>
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    <description>Service tax paid on sales commission was treated as an input service for Cenvat credit under the Cenvat Credit Rules, 2004. Prior Tribunal rulings had already held that commission-related service tax falls within the scope of input service, and that ratio was followed here. The denial of credit was therefore found unsustainable and was set aside in favour of the assessee.</description>
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      <description>Service tax paid on sales commission was treated as an input service for Cenvat credit under the Cenvat Credit Rules, 2004. Prior Tribunal rulings had already held that commission-related service tax falls within the scope of input service, and that ratio was followed here. The denial of credit was therefore found unsustainable and was set aside in favour of the assessee.</description>
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