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2017 (1) TMI 379 - AT - Service TaxCommission paid to overseas agent - Whether the appellant can utilise the Cenvat credit so earned by them for discharge of Service Tax liability in respect of overseas commission agent? Held that: - the Tribunal in the case of Shree Rajasthan Syntex Ltd. Vs. CCE [2011 (8) TMI 265 - CESTAT, NEW DELHI] has held that such utilisation is in accordance with the law inasmuch as the Rule 2(r) of Cenvat Credit Rules conferred status of service provider to an assessee who paid the Service Tax as a recipient of service - Admittedly during the relevant period there was no change in the provisions of Rule 2(r) - the appellant is entitled to utilise the cenvat credit for discharge of service tax for the commission paid to the overseas agents - appeal allowed - decided in favor of appellant.
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