2013 (4) TMI 472

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.... Chittaranjan Satapathy: Heard both sides. 2. The appellants have been denied credit of service tax paid on 'Foreign Commission Agents Services' utilized in respect of tractors exported. The Ld. Counsel states that the tractors were exported under bond. A similar case has been dealt with by the Tribunal in the case of Jobelle Vs. CCE, Mumbai-I - 2006 (203) ELT 627 (Tri.-Mum.), where it has b....

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....e International market. If refund of input duty credit is not allowed, the goods will become costly in international market and less competitive. Keeping in view the rationale behind refund of input duty credit on exported goods, the action of the lower authority cannot be justified. Accordingly, liberally interpreting the provisions of sub-rule (5) of Rule 6 of the Cenvat Credit Rules, 2002, I al....