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2013 (2) TMI 382 - CESTAT AHMEDABADRefund claim rejected - no nexus shown as regards the use of input services for providing output services - Held that:- As per FAA appellant's output services Information Technology Software Services can use the input services like rent services, band with services, security services, office cleaning services, operation services, travelling services, maintenance services etc. on which objection was raised. To that extent FAA held in the favour of the assessee and as on today there being no appeal from Revenue, the impugned order to that extent is upheld. Non production of documentary evidence and non production of certificate of the chartered accountant indicating the nexus of the input services for providing the output services - Held that:- This is the rectifiable error which can be rectified. As chartered accountant claims that they will be able to produce such documentary evidence it is deem fit to remand the matter back to the adjudicating authority to reconsider the issue of refund claims on the point of production of documentary evidences and also a certificate from the chartered accountant - in favour of assessee by way of remand.
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