https://www.taxtmi.com/caselaws?id=227240 Cenvat credit on service tax paid for foreign commission agents' services used for exporting tractors was allowed, as the tractors were cleared under bond without payment of duty. The Tribunal applied the liberal approach reflected in Jobelle, which recognised that credit on inputs used for exports should not be denied where goods are exported under bond, and noted the similarity between Rule 6(5) of the CCR, 2002 and Rule 6(6) of the CCR, 2004. In the absence of any contrary higher judicial authority, the impugned denial of credit was set aside and the appeal was allowed. en-us Mon, 11 Jun 2012 00:00:00 +0530 Tue, 23 Apr 2013 07:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=227240 Cenvat credit on service tax paid for foreign commission agents' services used for exporting tractors was allowed, as the tractors were cleared under bond without payment of duty. The Tribunal applied the liberal approach reflected in Jobelle, which recognised that credit on inputs used for exports should not be denied where goods are exported under bond, and noted the similarity between Rule 6(5) of the CCR, 2002 and Rule 6(6) of the CCR, 2004. In the absence of any contrary higher judicial authority, the impugned denial of credit was set aside and the appeal was allowed. Case-Laws Central Excise Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=227240