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2012 (6) TMI 635 - AT - Service TaxRefund of unutilized CENVAT credit availed on input services - original authority rejected the refund claims in toto holding that the services which were claimed by the parties to be input services did not have any nexus with the export of output services - Board's Circular dated 19.1.2010 required those who claimed refunds of the kind involved in these cases, to produce Chartered Accountant's certificate in support of such claim – Held that:- Original authorities will have to re-examine the question whether the refund-claimants have been able to establish a nexus between the input services and the output services - parties need to be given a reasonable opportunity of producing Chartered Accountant's certificates and the original authorities should examine the same in the light of the Board's Circular - orders are set aside and all these appeals are allowed by way of remand
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