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2010 (7) TMI 165 - AT - Service TaxRefund of Credit- The adjudicating authority rejected the refund claim on the ground that the appellants obtained registration under the category of ‘Business Auxiliary Service’ on 28-12-2007. Since the appellants were not registered with the service-tax department prior to. 2842-2007 the input service tax credit is not available prior to that date and hence, question of utilization of the same does not arise. Thus the appellant were not eligible for refund of input service credit for the period from April 07 to September 07. Appellant contending that refund allowed for earlier period. Held that- matter examined in de novo proceedings and refund allowed before and not known whether such order accepted by department or not. impugned order set aside. Matter remanded to adjudicating authority.
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