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2019 (4) TMI 170 - AT - Central ExciseCENVAT Credit - input services - commission agent service utilized for its business - sales promotion activity or not - Held that:- Identical issue has been considered by this Tribunal in the case of BELOORBAYIR BIOTECH LIMITED VERSUS COMMISSIONER OF CENTRAL TAX, BANGALORE [2018 (5) TMI 24 - CESTAT BANGALORE] and this Tribunal has allowed the appeal of the appellant by holding that The commission paid on sales becomes part of sales promotion resulting in increased manufacturing activity - credit cannot be denied - appeal allowed - decided in favor of appellant.
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