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2013 (5) TMI 143 - CESTAT, NEW DELHIEntitlement to Cenvat credit of Service Tax paid on commission paid to overseas agents under the category of Business auxiliary services denied - Held that:- The issue is no more res integra as settled in the case of Cadila Healthcare Ltd. v. CCE [2009 (8) TMI 172 - CESTAT, AHMEDABAD] wherein held that foreign commission agent services are admissible cenvatable services inasmuch as the same are for sale promotion. Also see CCE v. Ambika Forgings (2010 (9) TMI 240 - CESTAT, NEW DELHI) laying down that overseas commission agent services promotes the assessee's business activities and adds to Revenue earning by manufacture and sale of incremental quantity, activity may have nexus to such sales and Service Tax paid on such services has to be held as includable in the definition of inputs services - in favour of assessee.
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