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2015 (9) TMI 689 - CESTAT MUMBAIDenial of refund claim - unutilized CENVAT Credit - nexus between input service and export service - Held that:- There cannot be two yardsticks that in one hand availability of Cenvat credit is not under dispute but for granting the refund dispute was raised. - the ratio of the judgment of previous case MORGAN STANLEY ADVANTAGE SERVICES LTD [2014 (12) TMI 330 - CESTAT MUMBAI] is directly applicable in the present case. - Commissioner(Appeals) have considered the issue in detail and given findings which is found to be absolutely correct and legal and same does not require any interference. - Decided in favour of Assessee.
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