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2019 (2) TMI 1485 - CESTAT BANGALORECENVAT Credit - recovery of inadmissible credit - Rule 14 of the CENVAT Credit Rules, 2004 (CCR) read with Section 11A(1) of the Act - credit of service tax paid on ‘Sole Selling Commission’ on the basis of the strength of the invoices raised by FMGIL - Held that:- As per Clause 3 of the agreement entered into between the appellant and FMGIL, FMGIL promotes the sales of the appellant by doing various activities including maintaining good relation with the customers, obtaining orders from them, providing consultation and advice and identifying prospective customers. This issue is no more res integra and has been settled in favour of the appellant in various decisions wherein it has been consistently held that sales commission falls under the definition of ‘input service’. Appeal allowed - decided in favor of appellant.
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