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2017 (7) TMI 984 - AT - Central Excise100% EOU - refund claim - commission given to foreign agent - denial on the ground that the credit taken on the service tax paid on the commission paid to foreign agent does not qualify to be an 'input service as per the definition - Held that: - The commission paid to foreign agent is necessarily an activity related to business of manufacture. The inclusive part of the definition is very wide since it does not exclude any specific category of service related to business. With effect from 1.4.2011 these words 'activities related to business was deleted from the definition. The period involved in the present case is prior to 1.4.2011 - The appellant has explained in reply to SCN that being an exporter appellant has to find source of foreign buyers for which they have to engage foreign agents to whom the commission is paid. As a 100% EOU it is required to achieve positive net foreign exchange for which they have to ensure constant foreign market for their products - denial of credit is unjustified - appeal allowed - decided in favor of appellant.
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