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    <title>2015 (4) TMI 1033 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order that rejected the refund claim of service tax paid on services provided by a commission agent for the sale of goods abroad. The Tribunal held that the services did not qualify as input services under the Cenvat Credit Rules, as they were related to sales rather than sales promotion for the manufacture of final products. The decision was based on a judicial precedent clarifying the eligibility criteria for service tax refunds in such cases.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order that rejected the refund claim of service tax paid on services provided by a commission agent for the sale of goods abroad. The Tribunal held that the services did not qualify as input services under the Cenvat Credit Rules, as they were related to sales rather than sales promotion for the manufacture of final products. The decision was based on a judicial precedent clarifying the eligibility criteria for service tax refunds in such cases.</description>
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