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2007 (10) TMI 583 - CESTAT NEW DELHI
CENVAT credit - input services - commission to their agent - Held that: - as per the scope of input service, the input service means any service by the manufacturer whether directly or indirectly in the manufacture of final product and clearance of final products from the place of removal and includes services used in relation to advertisement, sale promotion, etc. - credit allowed - appeal dismissed - decided against Revenue.