https://www.taxtmi.com/caselaws?id=75738 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002, read with Notification No. 5/2006-C.E. (N.T.), was examined in relation to service tax paid on commission for sales activities connected with exported goods. The dispute was whether such commission-related services qualified for refund, with the departmental view being that they were not used in manufacture of final products and therefore fell outside the refund scheme. The appellate order was set aside because the issue had not been examined on the correct statutory footing, and the matter was remitted for fresh consideration. en-us Mon, 27 Jul 2009 00:00:00 +0530 Tue, 11 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75738 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002, read with Notification No. 5/2006-C.E. (N.T.), was examined in relation to service tax paid on commission for sales activities connected with exported goods. The dispute was whether such commission-related services qualified for refund, with the departmental view being that they were not used in manufacture of final products and therefore fell outside the refund scheme. The appellate order was set aside because the issue had not been examined on the correct statutory footing, and the matter was remitted for fresh consideration. Case-Laws Service Tax Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75738