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    <title>2021 (3) TMI 358 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to avail of the cenvat credit on input services provided by advertising agencies for advertisement services. The Tribunal found that the services qualified as input services under Rule 2(l) of the Cenvat Credit Rules, dismissing the Department&#039;s denial of credit. The appellant&#039;s compliance with service tax payments on commission amounts was deemed sufficient for cenvat credit eligibility, leading to the decision to set aside the adverse order and grant the appellant the benefit of cenvat credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=405030</link>
      <description>The Tribunal ruled in favor of the appellant, allowing them to avail of the cenvat credit on input services provided by advertising agencies for advertisement services. The Tribunal found that the services qualified as input services under Rule 2(l) of the Cenvat Credit Rules, dismissing the Department&#039;s denial of credit. The appellant&#039;s compliance with service tax payments on commission amounts was deemed sufficient for cenvat credit eligibility, leading to the decision to set aside the adverse order and grant the appellant the benefit of cenvat credit.</description>
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      <pubDate>Fri, 05 Mar 2021 00:00:00 +0530</pubDate>
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