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TMI Blog2008 (10) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri P.M. Dave, for the Appellant. Shri Manoj Kumar Rajak, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The appellant is a 100% EOU and admittedly they have no domestic tariff area clearances. They are engaged in the business of manufacture of beneficiated Bauxite and have entered into contract with foreign customers for sale of Indian Bauxite. In all the contracts common condition was that the appellant has to deliver goods on the vessel nominated by the buyer and the appellant's responsibility is as a seller would continue till the time of acceptance of the goods on board the vessel nominated by the buyer and the price would be on FOB basis. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisements or market research, for sales promotion etc. The service tax paid on the commission to foreign commission agents comes under the category of the sales promotion. He also submitted that Tribunal has already held that benefit of Cenvat credit on service tax to commission agents is allowed. He also cited the master circular issued by the Board in support of his contention that they are eligible for the refund. The ld. SDR on the other hand relies on the orders of Commissioner (Appeals). 3. We have considered the submissions made by both sides. For better appreciation of the issue involved and proceedings, the details of exchange of correspondence between the Revenue and the appellants for refund claim is reflected in order-in-ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e formula as under:- Total credit taken on input services = Rs. 50,94,628/- Export Turnover during the period = Rs. 30.73 Crores Total Turn over during the period = Rs. 30.73 Crores Therefore, the formula is Rs. 50,94,628/- x Rs. 30.73/Rs. 30.73 = Rs. 50,94,628 /- Please be informed that our total Export turn over is out Total Turnover during the period as per the above calculation" (3) they hold service tax registration w.e.f. 5-10-2006 and deposited service tax and interest thereon on Goods Transport Agency and Business Auxiliary Services during the month of Nov'06 for the period from 1-1-2005 to 31-10-2006, therefore, they have applied for the refund for the period from 1-1-2005 to 31-10-2006. (4) they submitted original TR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneficiated Bauxiste not attracting central Excise duty. (2) They do not passed on credit of the amount to any of party, therefore there is no question of any unjust enrichment and therefore they are eligible for refund as per Notification No. 05/2006 C.E. (N.T.), dated 14-3-2006 and also requested for refund at the earliest. The assessee vide this office letter dated 30-7-2007 was asked to endorse the signature of authorized person in all produced documents and accordingly, their representative Mr. Ravi endorsed all documents relating to refund claim of service tax. Further, the assessee vide his office letter dated 7-9-2007 was asked to comply with certain observation raised by Assistant Commissioner (Audit) which was subsequently c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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