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2012 (5) TMI 539 - AT - Central ExciseDisallowance of CENVAT Credit - commission paid to consignment agent – Held that:- services used for “sales promotion” is specifically included in the definition of input services as defined under Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, there is no merit in the case made out by Revenue. Therefore after waiving the requirement of pre-deposit of dues for admission of appeal the appeal itself is taken up for disposal and the same is allowed following the precedent decision in favour of the appellant in their own case [2012 (10) TMI 762 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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