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    <title>2011 (8) TMI 363 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the respondent, rejecting the Revenue&#039;s appeal. The Tribunal found the respondent eligible for the benefit of exemption notification 41/2007-ST and entitled to a refund of service tax paid on commission to a Commission Agent for exporting a ship. Despite the commission amount not being indicated in the shipping bill, the Tribunal determined that the respondent had met the conditions for claiming the refund under Notification No 17/2008.</description>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the respondent, rejecting the Revenue&#039;s appeal. The Tribunal found the respondent eligible for the benefit of exemption notification 41/2007-ST and entitled to a refund of service tax paid on commission to a Commission Agent for exporting a ship. Despite the commission amount not being indicated in the shipping bill, the Tribunal determined that the respondent had met the conditions for claiming the refund under Notification No 17/2008.</description>
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