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2009 (7) TMI 514 - CESTAT, AHMEDABADCenvat Credit- Rule 5, Notification No. 5/06-CE-(NT)- The respondent is a 100% EOU engaged in the manufacture of excisable goods. They filed refund claim in respect of accumulated and unutilized Cenvat Credit of Service Tax paid on commission disbursed for the sales activities of the finished goods. The claim was rejected by the Assistant Commissioner on the ground that in term of rule 5 of Cenvat Credit Rules, 2002 read with Notification No. 5/06-CE(NT), dated 14.03.2006, the credit of input services should be in respect of those services used for the manufacture of the final product. Inasmuch as the said service is for sale of final product, the benefit of the credit in terms of Rule 5 would not be admissible. Commissioner (Appeals) held that assessee entitled for credit. Held that- commissioner (Appeals) not examined the matter thus the matter remanded to the appellate authority.
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