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2011 (4) TMI 824 - AT - Service TaxRefund of unutilized Cenvat credit - Held that:- Perusing list of input service and its nexus submitted by the appellant in the Grounds of Appeal and in the light of the Board's Circular No. 120/1/2010ST dated 19.01.2010 and hold that out of the above cited input services certain input services are essential service and are eligible for refund except the service Air travel service is not essential for the output service and not eligible for refund - Therefore direct the lower authority to re-examine the rejected eligible input services for consideration of eligibility of refund claim subject to submission of CA's certificate, as required under Board's circular - Appeal is allowed by way of remand.
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