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    <title>2017 (11) TMI 404 - CESTAT CHANDIGARH</title>
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    <description>Cenvat credit was allowed on Technical Inspection and Certification Agency services and Clearing and Forwarding Agent services because they were treated as input services and no bar to credit was shown for the relevant period. Refund under Notification No. 41/2007-S.T. was also held admissible for commission agent services used in export of goods, as the services were export-related, service tax had been paid, and the commission agent invoices were accepted as satisfying the notification conditions. The appellant therefore succeeded on both the credit and refund claims.</description>
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      <description>Cenvat credit was allowed on Technical Inspection and Certification Agency services and Clearing and Forwarding Agent services because they were treated as input services and no bar to credit was shown for the relevant period. Refund under Notification No. 41/2007-S.T. was also held admissible for commission agent services used in export of goods, as the services were export-related, service tax had been paid, and the commission agent invoices were accepted as satisfying the notification conditions. The appellant therefore succeeded on both the credit and refund claims.</description>
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