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Issues: (i) whether Cenvat credit was admissible on Technical Inspection and Certification Agency services and Clearing and Forwarding Agent services after refund was denied; (ii) whether refund under Notification No. 41/2007-S.T. was admissible in respect of commission agent services used for export of goods.
Issue (i): whether Cenvat credit was admissible on Technical Inspection and Certification Agency services and Clearing and Forwarding Agent services after refund was denied.
Analysis: The services were treated as input services for the appellant. Since refund had not been granted on those services, the appellant sought to avail credit instead. The services were not shown to be barred from credit for the relevant period.
Conclusion: Cenvat credit on Technical Inspection and Certification Agency services and Clearing and Forwarding Agent services was allowed.
Issue (ii): whether refund under Notification No. 41/2007-S.T. was admissible in respect of commission agent services used for export of goods.
Analysis: The commission agent service was availed for export of goods and service tax had been paid on it. Relying on the view that invoices issued by the commission agent were sufficient to satisfy the notification requirement, the claim fell within the scope of the refund notification.
Conclusion: Refund under Notification No. 41/2007-S.T. was admissible.
Final Conclusion: The appellant succeeded on both the credit and refund claims, and the appeals were disposed of accordingly.
Ratio Decidendi: Where services are established as input services and there is no bar to credit, Cenvat credit cannot be denied; and where export-related commission agent services satisfy the notification conditions, refund under the export refund notification is allowable.
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