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2016 (11) TMI 43 - CESTAT MUMBAICENVAT credit - commission paid - commission agent situated abroad - reverse charge mechanism - Held that: - the decision of the Tribunal in the appellant's own case [2015 (2) TMI 755 - CESTAT MUMBAI] is squarely on the subject, which clearly indicates that the appellant is eligible to avail the cenvat credit of such commission paid to foreign commission agent. The appellant is eligible to utilize the cenvat credit for discharge of such service tax liability - following the same, the impugned order is unsustainable. Reliance placed on the decision of case ITC Ltd. vs. CCE, Guntur [2011 (3) TMI 186 - CESTAT, BANGALORE] by departmental representative - the facts are totally different as in case, ITC Ltd. was not providing any output service or they were not manufacturing any dutiable final product while in the case in hand, it is an admitted fact that the appellant is manufacturing dutiable product. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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