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2021 (4) TMI 1289 - AT - Central ExciseRefund of accumulated Cenvat Credit in cash - ineligible input services - clearing and forwarding agent services - period October, 2008 and December, 2008 - HELD THAT:- The precedents on the subject held that credit of service tax paid on clearing and forwarding agent services are admissible. The Cenvat credit availed on clearing and forwarding agent’s service is admissible to the Appellant and consequently the refund of accumulated credit Cenvat credit on this service on export of the finished goods is also admissible to the Appellant - Appeal allowed - decided in favor of appellant.
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