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    <title>2019 (2) TMI 1035 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellants, confirming their entitlement to cenvat credit on service tax paid by commission agents. The decision emphasized that commission agent services qualified as input services under the Cenvat Credit Rules, citing relevant legal precedents. The Tribunal set aside the original order demanding the disputed amount and penalty, highlighting the importance of input services in relation to output services and emphasizing the definition of &#039;input service&#039; under the rules.</description>
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      <link>https://www.taxtmi.com/caselaws?id=375408</link>
      <description>The Tribunal allowed the appeal in favor of the appellants, confirming their entitlement to cenvat credit on service tax paid by commission agents. The decision emphasized that commission agent services qualified as input services under the Cenvat Credit Rules, citing relevant legal precedents. The Tribunal set aside the original order demanding the disputed amount and penalty, highlighting the importance of input services in relation to output services and emphasizing the definition of &#039;input service&#039; under the rules.</description>
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