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    <title>2019 (8) TMI 957 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Appellant, allowing the Cenvat Credit for service tax paid on commission to the Del Credere Agent. The Tribunal held that the services provided were for sales promotion and qualified as &#039;input service&#039; under the law, classifying them as Business Auxiliary Service. The impugned order disallowing the credit was set aside, and the Appeals filed by the Appellant were allowed with consequential relief.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Appellant, allowing the Cenvat Credit for service tax paid on commission to the Del Credere Agent. The Tribunal held that the services provided were for sales promotion and qualified as &#039;input service&#039; under the law, classifying them as Business Auxiliary Service. The impugned order disallowing the credit was set aside, and the Appeals filed by the Appellant were allowed with consequential relief.</description>
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