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2015 (3) TMI 1150 - AT - Service TaxEligibility of refund claim - Notification No.5/2006-CE(NT) read with Rule 5 of CENVAT Credit Rules 2004 - Rejected on the ground that credit taken without having registration and no nexus between the input services and output services in respect of several services - Held that:- issue of credit taken without registration is covered by the decision of Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], therefore, the claim cannot be rejected. As regards nexus, appellant has submitted a statement showing each service, name of the output service and justification and on going through the statement, it is considered that appellant has made out a case as regards nexus. Therefore, the appellant is eligible for refund claim. - Decided in favour of appellant with consequential relief
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