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2017 (10) TMI 1114 - CESTAT, ALLAHABADCENVAT credit - whether the appellant is entitled to avail Cenvat credit of service tax on commission paid to service commission agent who causes sale of Sugar & Molasses manufactured by the appellants or not? - Held that: - relying on the decision of this Tribunal in the case of Essar Steel India Ltd. [2016 (4) TMI 232 - CESTAT AHMEDABAD], I hold that appellants are entitled to avail Cenvat credit on commission paid to the selling agent for selling the goods in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 - appeal allowed - decided in favor of appellant.
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