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2014 (6) TMI 548 - AT - Central ExciseDenial of CENVAT Credit - whether the service tax paid on commission agent services is available as Cenvat credit to the appellants by treating the same as input services in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - Held that:- Circular No. 943/4/2011-CX., dated 29-4-2011 issued by the Board clarifies that even after the deletion of expression “activities related to business” from the definition of input services, the credit of Service Tax paid on the sales promotion activities and on the services of sales of dutiable goods on commission basis would be admissible as credit. It is the contention of the learned advocate that even after the “activities related to business” stand deleted from the definition of inputs credit, as per the Board’s Circular, the Service Tax paid on commission agent services would be available. However, he clarifies that period involved in the present case is prior to the amendment to the definition of input services - Following decision of C.C.E., Ludhiana v. Abhishek Industries Ltd. as reported in [2007 (10) TMI 583 - CESTAT NEW DELHI] - Decided in favour of assessee.
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