Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 1216 - CESTAT BANGALORERefund of CENVAT credit - various input services - denial on account of nexus - Held that: - without a building, no manufacture can take place and therefore the service relating to building lease rent can be definitely said to be in or in relation to the manufacture - all the services can be said to be in or in relation to the manufacture or are covered by the definition of input service - refund allowed - appeal dismissed - decided against Revenue.
|