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2016 (12) TMI 1694 - AT - Service Tax100% EOU - Refund of unutilized CENVAT credit - various input services - Air Travel Agent Service - Business Auxiliary Services - Chartered Accountants Services - Clearing and forwarding agents services - CHA Services - Companies Secretaries Services - Courier Agency Services - Development and Supply of Content Services - Franchise services - General Insurance Services - Transportation of goods by Road - Outdoor cateringservice - Transport of goods by air - Works contract services - denial on account of nexus - Held that: - except for transport of goods by air, all other services on which refund has been denied on the ground that the said services are not input service is wrong - except transport of goods by air and for other services, the appellant is entitled to the said refund - appeal allowed in part.
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