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2011 (11) TMI 313 - CESTAT, NEW DELHICenvat credit of Service Tax on the services of commission agent – Held that:- Various judgments have pronounced that Service Tax paid on the commission agent services is available as modvat credit. Further, Circular No. 943/4/2011-CX dated 29.4.2011 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. Order denying credit is set aside – Decided in favor of assessee.
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