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2012 (11) TMI 566 - AT - Central ExciseCENVAT credit on Business Auxiliary Service - period in question from April 2005 to June 2007 - Held that:- The claim of assessee is fully supported by the very definition of input service under Rule 2(l) of the CCR, 2004. Sales promotion expressly figure in the inclusion part of the definition. It is not even the Revenue's case that the appellant was not paying commission for sales promotion. Where a particular activity is expressly mentioned in the inclusion part of the definition, one need not bother to examine whether it has satisfied the ingredients of the main part of the definition as decided in CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Board s Circular No. 943/4/2011-CX dated 29.4.2011 (S. No. 5) wherein it was clarified that credit was admissible on the services of sale of dutiable goods on commission basis - in favour of assessee.
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