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2011 (11) TMI 226 - AT - Central ExciseAdmissibility of refund claims for the unutilized Service Tax credit accumulated – refund claim of inputs services used in relation to manufacture of final product – Held that:- Notification No.7/2010-CE(NT), dt.27.2.10, replaces the words 'used in' by the words 'used in or in relation to' by amending Notification No.5/2006-CE(NT). Therefore, the services which have been used in relation to manufacture, the admissibility of CENVAT Credit cannot be disputed. As regards claim of accumulated credit, the decision in case of Capiq Engineering Pvt.Ltd vs CCE, Vadodara(2008 - TMI - 32384 - CESTAT, Ahmedabad) squarely applies to the facts of this case holding that refund of unutilized credit balance at end of quarter is admissible, though services have not been fully utilized in that quarter. - Decided against the Revenue
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