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    <title>2018 (9) TMI 22 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the order disallowing the Cenvat Credit on Service Tax paid on commission agents. Relying on precedents and a notification from 2016, the Tribunal found the notification to be declaratory and effective retrospectively. The decision was consistent with previous rulings, overturning the impugned order and granting the appellant the benefit of the Cenvat Credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=366286</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the order disallowing the Cenvat Credit on Service Tax paid on commission agents. Relying on precedents and a notification from 2016, the Tribunal found the notification to be declaratory and effective retrospectively. The decision was consistent with previous rulings, overturning the impugned order and granting the appellant the benefit of the Cenvat Credit.</description>
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