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2017 (9) TMI 1544 - AT - Central ExciseValidity of SCN - Time limitation - CENVAT credit - Held that: - I do not find any grounds of appeal relied on by Revenue to establish that the finding of learned Commissioner (Appeals) that the show cause notice under consideration is time barred in respect of demand of Cenvat credit of ₹ 14,72,924/- - credit allowed. CENVAT credit - sales commission - N/N. 02/2016-CE(NT) dated 3rd February, 2016 - Held that: - sales promotion includes services by way of sale of dutiable goods on commission basis - credit allowed. Appeal dismissed - decided against Revenue.
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