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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal and determining the admissibility of CENVAT credit for services provided by overseas commission agents, including sales promotion activities. The decision was based on the interpretation of the agreement between parties and precedents supporting such credit. The Tribunal did not address the issue of limitation, as the appeal succeeded on its merits.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal and determining the admissibility of CENVAT credit for services provided by overseas commission agents, including sales promotion activities. The decision was based on the interpretation of the agreement between parties and precedents supporting such credit. The Tribunal did not address the issue of limitation, as the appeal succeeded on its merits.</description>
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