Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 404 - AT - Service TaxRefund claim -Cenvat credit of Service tax - Import of services - Record reveals that the period under dispute was 2003-04 and 2004-05 - Learned Commissioner (Appeals) has brought out that service tax was payable on the part of consultancy service w.e.f. 1-1-2005 and that particular fact made the appellant handicapped to claim Cenvat credit -No dispute that certain amount was deposited by the appellant who had subsequently availed Cenvat credit on the same amount - Pleading of the appellant was also that deposit was also made under protest - It appears that pleading of the appellant did not appeal to the learned appellate authority for which he denied relief - But the law as that was existing during the year 2003-04 & 2004-05 appears to have not brought foreign engineering consultancy service into the fold of service tax - Therefore, remand to the learned Commissioner (Appeals) to re-examine the matter after consideration the list bar of unjust enrichment.
|