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    <title>2018 (4) TMI 1657 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and granting the appellants the entitlement to avail Cenvat credit on commission paid to the selling agent for selling goods in accordance with Rule 2(1) of the Cenvat Credit Rules, 2004. The decision was based on the interpretation that if the agent is engaged in promotion, marketing, or sale of goods produced by the appellant, Cenvat credit is permissible, despite conflicting judgments. The Tribunal emphasized the importance of aligning interpretations with statutory provisions and relevant precedents for fair treatment in Cenvat credit matters.</description>
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      <title>2018 (4) TMI 1657 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=278962</link>
      <description>The Tribunal allowed the appeal, setting aside the impugned order and granting the appellants the entitlement to avail Cenvat credit on commission paid to the selling agent for selling goods in accordance with Rule 2(1) of the Cenvat Credit Rules, 2004. The decision was based on the interpretation that if the agent is engaged in promotion, marketing, or sale of goods produced by the appellant, Cenvat credit is permissible, despite conflicting judgments. The Tribunal emphasized the importance of aligning interpretations with statutory provisions and relevant precedents for fair treatment in Cenvat credit matters.</description>
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