Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 1301 - AT - Service TaxRefund of service tax paid on input services - denial on the ground that certain services were not used in authorised operations and certain services were wholly utilised within the SEZ - Tribunal's decision in the case of TATA CONSULTANCY SERVICES LTD Versus COMMISSIONER OF CENTRAL EXCISE & ST (LTU), MUMBAI [2012 (8) TMI 500 - CESTAT, MUMBAI] referred - Held that: - As regards utilisation in authorised operations, the Tribunal had observed that the Committee which gives approval has a representative of the Revenue also as a Member and having approved being part of the Committee, subsequently Revenue cannot take a stand that input services specified and approved have no nexus or they have not been used in authorised operations and to deny the refund - refund allowed. As regards the payment of service tax in respect of services utilised entirely within SEZ, the Tribunal took the view that even though the service receiver could have obtained the services without payment of tax, it does not bar him obtaining the services on payment of tax and claiming refund. Appeal allowed - decided in favor of appellant.
|