Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 256 - AT - Service Tax100% EOU – refund related to service tax paid on GTA services on inputs used in goods exported - part of refund claim rejected – Held that:- With respect to rejection of ₹ 3,92,848/- on ground that the appellants have taken credit even before payment of charges for the services to the service providers. However, there is no allegation that the appellants have not paid service charges subsequently. Thereby, they are eligible for this refund subject only to the condition that the appellants produce evidence of payment. Regarding the denial of refund relating to ₹ 75,685, it is held that 'input services' includes activities like services of Chartered Accountant, telephone services. Further, recruitment of manpower for maintenance of mess is clearly an activity relating to the business of the appellants. Denial of the refund treating these three services as not 'input service' is not correct. Regarding the denial of refund of ₹ 12,078/- as time barred it is to be noticed that Section 11B relates to refund of excise duty paid. Accumulated credit lying in the CENVAT credit account and permitted to be refunded in terms of Rule 5 of the CENVAT Credit Rules do not attract the provisions of Section 11B of the Central Excise Act 1944. Refunds are thus allowed.
|