2014 (10) TMI 562

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....oner (AR), for the Respondent. ORDER Cenvat credit of Service Tax paid by Indian Oil Corporation Ltd. on the amount received by them from the appellant being the payment for sales promotion activity (according to appellant) has been denied on the ground that what is paid is only an overriding commission and has to be treated as an expenditure incurred after the removal of the goods from the fact....