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    <title>2019 (2) TMI 1294 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals of the appellants, setting aside the rejection of CENVAT credit on service tax paid to their foreign commission agent. The decision was based on the established nexus between sales commission, sales promotion, and manufacturing activities, aligning with previous decisions and interpretations of relevant rules. The Tribunal emphasized the importance of correctly interpreting the definition of input service in CENVAT credit cases involving foreign commission agents, ultimately providing relief to the appellants.</description>
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      <description>The Tribunal allowed the appeals of the appellants, setting aside the rejection of CENVAT credit on service tax paid to their foreign commission agent. The decision was based on the established nexus between sales commission, sales promotion, and manufacturing activities, aligning with previous decisions and interpretations of relevant rules. The Tribunal emphasized the importance of correctly interpreting the definition of input service in CENVAT credit cases involving foreign commission agents, ultimately providing relief to the appellants.</description>
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