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2013 (5) TMI 143

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..... ORDER Mrs. Archna Wadhwa, Judicial Member - As the issue involved in all these appeals is identical, a common order is being passed. 2. The short issue involved is as to whether the appellants are entitled to the Cenvat credit of Service Tax paid on commission paid to overseas agents under the category of Business auxiliary services. Revenue by entertaining the view that such overseas a....