2018 (4) TMI 814

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....or the Respondent. Per. S.K. Mohanty: - Denial of Cenvat credit of service tax paid on sales commission is the subject matter of present dispute. Th e Department has confirmed the service tax demand on the ground that such service is not confirming to the definition of 'input service' contained in Rule 2 (l) of the Cenvat Credit Rules, 2004. 2. Both sides agree that the issue arising out of t....