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2017 (11) TMI 400 - AT - Service TaxCENVAT credit - input services - sales commission paid for sale of their goods - Held that: - Clause 2 of the Memorandum of Understanding is very clear and clearly shows that what is undertaken by the IOCL is in reality a sales promotion activity and therefore the appellants are entitled to take Cenvat credit of the input service i.e. sales promotion activity - credit allowed - appeal allowed - decided in favor of appellant.
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