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2011 (2) TMI 28 - AT - Service TaxRefund of cenvat credit - Business Auxiliary Service and Information Technology Software Services - respondents claimed refund of accumulated Cenvat credit in terms of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE - original authority rejected the refund sanctioned on the ground of limitation as well as on merits - order decided the dispute in favour of the respondents and remitted the matter to sanction refund claim to the extent made in time as per law subject to the assessee following the procedure prescribed by the CBEC - infirmity in the impugned order, Revenue’s appeal rejected
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