2011 (2) TMI 662

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....ent. [Order per : D.N. Panda, Member (J)]. -  Learned Counsel submits that the disputed liability is on account of tax on services provided by foreign Commission Agents paid by the appellant as recipient of the service. Such liability was discharged by debiting the same in the Cenvat credit account. Such debiting has prevented the appellant to make further use thereof. In such proposition, ....