Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 1122 - AT - Service TaxRefund of CENVAT credit - input services - whether the input services availed by the respondent assessee like air-travel service, man power recruitment service, courier service, and chartered accountant and Rent a Car service, etc. have not been received in or in relation to the provision of the output services? - Held that: - some of the services in question are already specified in rule 2 (l), and I find that each of the service is required by the respondent assessee in providing its output services - The disallowance of input credit in part is also bad and without jurisdiction in absence of notice under Rule 14 of CCR, 2004 - credit allowed. Management consultant service - import of services - reverse charge mechanism - the remuneration paid to Mr. Pooran Tripathi (the employee and director of Stone And Webster's Inc. deputed In USA) for providing services to the respondent company - Held that: - the very essential fact is absent in the findings of the Adjudicating Authority, wherein the facts stated by the assessee that the said person is not its employee, have not been found to be untrue - the learned Commissioner (Appeals) rightly allowed the Cenvat credit in respect of the remuneration paid to Mr. Tripathi - credit allowed. Appeal dismissed - decided against Revenue.
|