2017 (11) TMI 404

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..... es, on which initially they sought refund and refund has not been granted to the appellant - As it is not disputed that these services are input services for the appellant, Cenvat credit on these services are allowed. Service provided by the Commission Agent located outside India - refund claim - Held that: - the said service has been availed by the appellant for export of goods and Service Tax .....

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..... ppellant that services namely, Technical Inspection and Certification Agency services, Clearing and Forwarding Agent services, if refund is not admissible, they may be allowed Cenvat credit on the services, which is not in dispute and during the period there is no bar to avail Cenvat credit on these services. For the remaining service i.e. Commission Agent Service provided to the appellant by a fo .....

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..... As it is not disputed that these services are input services for the appellant, Cenvat credit on Technical Inspection and Certification Agency services and Clearing and Forwarding Agent services are allowed. 4. With regard to the service provided by the Commission Agent located outside India, I find that the said service has been availed by the appellant for export of goods and Service Tax has .....

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