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2011 (10) TMI 324 - CESTAT, AHMEDABADAdmissibility of Service tax as Cenvat credit - Payments made to commission agent under Business auxiliary service - Revenue argued: credit is admissible only when the service is rendered in or in relation to manufacture Held That:- Board itself clarified in Circular No.943/4/2011-CX, dt.29.4.2011CCE credit is admissible. Nagpur Vs. Ultratech Cement (2010 -TMI - 78203 - BOMBAY HIGH COURT) & CCE Mumbai Vs. GTC Ltd larger bench (2008 -TMI - 31592 - CESTAT MUMBAI), input service should be treated as one similar to input, credit is admissible.
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