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2018 (2) TMI 702 - AT - Central ExciseCENVATcredit - input - Sugar Sales Commission - It appeared to Revenue that Sugar Sale is not input and service and therefore, said Cenvat credit was not admissible - Held that: - Since the issue is no more res-integra, following decision of this Tribunal in the above stated case of Birla Corporation Ltd. [2014 (6) TMI 385 - CESTAT NEW DELHI], where it was held that commission agents service would be cenvatable as the term ‘advertisement and sale promotion’ was there in the definition of input service even during period prior to 1.4.2011 - appeal dismissed - decided against Revenue.
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