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2015 (6) TMI 467 - CESTAT MUMBAIDenial of refund claim - input services - Commission paid to agents - services were utilised for export of goods or not - Held that:- though the business activities mentioned in the definition are not exhaustive, the service rendered by the commission agents not being analogous to the activities mentioned in the definition, would not fall within the ambit of the expression "activities relating to business" - Assessee in this case is also not eligible for refund of the amount of service tax paid on the services of commission agent. - Decision in the case of Commissioner of Central Excise, Ahmedabad - II v. CEDILE Healthcare Ltd. - [2013 (1) TMI 304 - GUJARAT HIGH COURT] followed - Decided in favour of Revenue.
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