https://www.taxtmi.com/caselaws?id=260542 The Tribunal found the appellant ineligible for a refund of service tax paid on commission to agents for export of goods. The appeal against the order-in-appeal was allowed, emphasizing the necessity of aligning services with the defined criteria for claiming refunds or credits. The Tribunal clarified that commission paid to agents for sales does not qualify as an input service unless related to sales promotion activities, as per the interpretation of input services based on judicial precedent. en-us Sat, 25 Apr 2015 00:00:00 +0530 Tue, 16 Jun 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260542 The Tribunal found the appellant ineligible for a refund of service tax paid on commission to agents for export of goods. The appeal against the order-in-appeal was allowed, emphasizing the necessity of aligning services with the defined criteria for claiming refunds or credits. The Tribunal clarified that commission paid to agents for sales does not qualify as an input service unless related to sales promotion activities, as per the interpretation of input services based on judicial precedent. Case-Laws Central Excise Sat, 25 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260542