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    <title>Credit of service tax on commission paid to foreign agent</title>
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    <description>Entitlement to Cenvat credit on commission paid to foreign agents exists where service tax was paid by the service recipient, but the credit must be availed within one year of entitlement. Notification No.81/13-7-06 limits Cenvat credit for exporters who claim duty drawback; exporters must confirm that drawback does not compensate the service tax portion before taking Cenvat credit, because the same tax benefit cannot be claimed twice.</description>
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      <description>Entitlement to Cenvat credit on commission paid to foreign agents exists where service tax was paid by the service recipient, but the credit must be availed within one year of entitlement. Notification No.81/13-7-06 limits Cenvat credit for exporters who claim duty drawback; exporters must confirm that drawback does not compensate the service tax portion before taking Cenvat credit, because the same tax benefit cannot be claimed twice.</description>
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