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2017 (6) TMI 50 - CESTAT BANGALORE100% EOU - Refund claim - input services - photocopying services - housekeeping services - renting of immovable property services - Held that: - with regard to refund on account of input services relating to photocopying and housekeeping, reliance placed in the case of the Hon’ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. Vs. CCE [2009 (8) TMI 50 - BOMBAY HIGH COURT] wherein it has been that any input service in or in relation to business fall under the definition of input service - both these services fall in the definition of input service and we allow refund by holding the same as input service - appeal allowed to appellant subject to verification of invoices relating to housekeeping and photocopying - appeal allowed by way of remand.
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