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2018 (1) TMI 1391 - AT - Service TaxUtilization of CENVAT Credit - eligible service or not - taxable services provided from outside India and received in India - Rule 3(4) of the Cenvat Credit Rules, 2004 - Held that:- An identical issue has come up for consideration before the Tribunal in the case of M/s Indian Acrylic Ltd. vs CCE, Chandigarh-II [2013 (1) TMI 460 - CESTAT, NEW DELHI], where it was held that appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission paid to the overseas agents - appeal dismissed - decided against Revenue.
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