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2011 (8) TMI 363 - CESTAT AHMEDABADRefund claim - Notification No. 41/2007-ST dated 06.10.2007 - reading the Rule 5 as it stood prior to its amendment, as a whole, it is evident that refund of unutilized credit is allowable not only to manufacturers but also available to providers of out put service - It is undisputed fact that the service tax stands paid by the respondent, has been admitted by the department as tax liability on the commission paid by the assessee, the non-mentioning of such commission amount in the shipping bill in any way, will not come in the way for granting of refund to the assessee, in terms of the Notification No 17/2008 - Decided in favour of assessee.
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