TMI Blog2017 (2) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... y the commission charges of the bank but also service tax amounts debited to the account of appellant. It has further been mentioned that the bank charges and service tax payment are with reference to the export carried out by the appellant. The statement has also been attested by the bank - rejection of refund unjustified. Sale of Goods by Foreign Commission Agent - Held that: - the issue is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 41/2007 dated 6.10.2007. The original authority as well as the Commissioner (Appeals) in the impugned order rejected the refund claim pertaining to the following two services. Type of Service (Relevant for this Appeal) Amount of Service Tax claimed as refund Reason for denying refund as per Impugned Order-in-Appeal dated 29.9.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit cannot be considered to be payment of service tax for the purpose of the exemption Notification No. 41/2007. Reliance placed on Rule 5 of the Import of Service Rules,2006. 2. Aggrieved by the rejection of refund, the present appeal has been filed. 3. With the above background, heard Ms. Rajni Gupta, ld. Advocate for the appellant and Shri R.K. Mishra, Id. DR. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be allowed in terms of Sr. No. 14 of the Notification No. 41/2007. 5. Service tax amounting to ₹ 1,31,424/- has been rejected in respect of foreign commission agent service. Such service tax has been paid by making use of the balance available in the Cenvat credit. Revenue has objected to such payment from Cenvat credit account and has insisted on payment of service tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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