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2010 (2) TMI 232 - CESTAT, AHMEDABADBusiness auxiliary service- Revenue is in appeal against the decision of the Commissioner (Appeals), who has allowed the credit of service tax paid on business auxiliary service (Commission on Export sales) provided by a person from outside India who does not have an office in India. Held that- M/s Coca-cola India (P) Ltd. the respondents are eligible for the benefit of credit of service tax paid on the service rendered by the agent also. Accordingly, appeal filed by the Revenue has no merit and therefore, the same is rejected.
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