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TMI Blog2010 (10) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax paid under Business Auxiliary Service on commission paid to the agents who procured export orders of the assessee’s final products and tax paid under ‘man power recruitment and supply agency service’ for obtaining labour to process and pack the final products of the assessee - No material evidence are available - Accordingly the appeal is allowed by way of remand - C/56/2009 - 1444/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat Credit Rules, 2004. The credit related to the period of 04/2006 to 12/2006. The original authority found that some of the input services in respect of which the appellants had paid service tax and refund claimed as admissible. He allowed refund of an amount of Rs. 2,66,186/- and disallowed an amount of Rs. 1,33,396/-. On appeal, the Commissioner allowed refund of Cenvat credit relatable to cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labour charges was not admissible as they are not related to manufacture. This was indeed a strange finding, when he had no material to decide the issue. In any case, the lower appellate authority has not enlightened the appellant as to how manufacturing activity took place without labour. He has also not enlightened as to how the appellant could market its goods abroad without the services of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants on commission paid on commission agents service and labour charges. It is not forthcoming from the records as to the nature of these services and tax paid on which was claimed as refund and denied by the lower authorities. During hearing, the learned counsel submits that the services relate to canvassing of export orders and procurement of man power for processing and packing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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