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2013 (6) TMI 396 - CESTAT AHMEDABADCenvat Credit - Input services - service of C & F agent - post removal activity - Held that:- Whether we consider the services as of C & F Agent or Commission agent, according to the decision of the Tribunal in the case of Lanco Industries Limited [2009 (7) TMI 125 - CESTAT, BANGALORE] and Rotork Control (India) Pvt. Limited [2010 (6) TMI 336 - CESTAT, CHENNAI] the credit of service tax is admissible. Since the issue is squarely covered by the precedent decisions of the Tribunal, the appeal is allowed with consequential relief to the appellant. - Decided in favor of assessee.
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