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2015 (4) TMI 1063 - AT - Service TaxRefund of cenvat credit - Nexus between input and export of output services - Held that:- t any input service which has a nexus with the business of manufacture or relating to business would get covered under the term 'input service' under Rule 2(l) of the Cenvat Credit Rules and accordingly Cenvat credit on such services would be available. - service tax paid on car parking rentals is an eligible input service under Rule 2(l) of the Cenvat Credit Rules and consequently the appellant would be eligible for refund of the same under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-S.T., dated 14-3-2006. - Refund allowed - Decided in favor of assessee.
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