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2017 (8) TMI 1094 - AT - Central ExciseCENVAT credit - scope of input service - commission paid to the selling agents for causing sale of Kraft Paper & M. S. Ingots - Held that: - sales promotion was already an item defined as an input service - the respondent-assessee is entitled to input credit on sales promotion or commission paid for sale of their dutiable output/products - appeal dismissed - decided against Revenue.
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