Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 1108 - AT - Service TaxDenial of refund of Cenvat credit - availed on input services - Event management servicesm, real estate agent service, consultant service, tour operator service and travel agent service - RFefund claimed on the ground that credit could not be utilized because the output service is exported and accumulated CENVAT credit is to be refunded under Rule 5 of CENVAT Credit Rules 2004 under Notification No. 5/06 NT dated 14.03.2006. Held that:- appellant has made out a complete case for eligibility for refund in respect of service tax paid on all the above input services. However, the matter has to be remanded for the purpose of verification of documents and records and sanction of refund and payment of the amount to the appellant. - Appeal allowed by way of remand
|