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2011 (9) TMI 386 - AT - Service TaxRefund Claims - claiming the benefit of Notification No. 5/2006-CE (N.T.) dated 14.3.2006 - Unutilized CENVAT credits taken on input services which were used in providing output service which was exported - AO issued show cause notice - Commissioner(Appeal) granted holding that some of the services which were not recognized as input services by the lower authority were input services essential for rendering the output service except Event Management Service & Club or Association Service - On the part of the appellant (Revenue), the contention is that the learned Commissioner (Appeals) in this case did not have the power of remand - Held and decided that send the matter in remand to original authority and afford an opportunity to the respondent to produce certificates from Chartered Accountant as required in the Board's Circular dated 19.1.2010 ibid - Stay petition and appeal stands disposed off accordingly.
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