https://www.taxtmi.com/caselaws?id=206090 Retrospective amendment to the refund notification required reconsideration of CENVAT credit claims for service tax paid on commission to a foreign agent used for sales promotion. The refund had been denied on the view that the input services were not used in the manufacture of exported goods, but the amended notification extended coverage to services used in or in relation to manufacture and was stated to apply retrospectively. The matter was remanded to the original adjudicating authority to decide the refund claims afresh under the amended legal position. en-us Tue, 03 May 2011 00:00:00 +0530 Mon, 10 Oct 2011 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206090 Retrospective amendment to the refund notification required reconsideration of CENVAT credit claims for service tax paid on commission to a foreign agent used for sales promotion. The refund had been denied on the view that the input services were not used in the manufacture of exported goods, but the amended notification extended coverage to services used in or in relation to manufacture and was stated to apply retrospectively. The matter was remanded to the original adjudicating authority to decide the refund claims afresh under the amended legal position. Case-Laws Service Tax Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206090