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2019 (7) TMI 490 - AT - Central ExciseCENVAT Credit - input service - commission agents for the sales activity of finished products - post manufacturing activities - HELD THAT:- Similar issue has come up for consideration before the coordinate bench of this Tribunal in the case of SIMBHAOLI SUGAR LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT-II [2018 (4) TMI 1657 - CESTAT ALLAHABAD] where the Tribunal has allowed the Appeal considering the cenvat credit to be eligible as ‘input service credit’ in terms of Rule 2(l) of Cenvat Credit Rules. Credit allowed - appeal allowed - decided in favor of appellant.
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