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2008 (10) TMI 79 - AT - Service TaxRefund of unutilized credit to 100% EOU on the service tax paid towards C&F charges and commission to Foreign Commission Agents – as there was no denial of credit in SCN, lower authorities have travelled beyond the grounds while rejecting SCN – refund claim rejected without providing opportunity by way of proceedings to deny credit - place of removal in case of FOB export is port so credit on C & F Agent services is admissible – in respect of foreign commission agents also, refund is admissible
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