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2015 (6) TMI 661 - CESTAT MUMBAIRefund - Cenvat credit of input services used in exported output services - Held that:- On perusal of the impugned order, I find that the first appellate authority has come to the correct conclusion as to that the respondents are eligible for CENVAT Credit of input services and also eligible for refund of the same as they have exported the services under the category of "Business Auxiliary Services". The appellants have also contended that the case is fully covered by the clarification issued by the Circular 120/1/2010-ST dated 19.01.2010 towards para 3.3. The CBEC's Circular No. 120/01/2010-ST dated 19.01.2010 specifically provides that the essential services, used by Call Centres for provision of their output services would qualify as input services and be eligible for taking credit as well as refunds. Further, it was clarified in the said Circular that the phrase ‘used in' in the CENVAT Credit Rules and Notification should be interpreted in a harmonious manner. The inputs services, without which the quality and efficiency of output cannot be achieved, should be allowed as eligible input services for refund. Based on the above all the input services as referred in Para 11, which were disallowed by the adjudicating authority, are used by the applicant in providing the ‘export' outputs services and are very essential to provide quality output services . In the absence of any evidence controverting the factual findings of the first appellate authority; I find that the impugned order is correct and legal and does not suffer any infirmity. - Decided against the revenue.
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