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2014 (1) TMI 1551 - AT - Service TaxDemand of service tax - Denial of CENVAT Credit - Refund of Cenvat Credit - Assessee 100% Export Oriented Unit - Service Tax Registration Certificate not submitted - Whether the refund claimed by the respondent for certain unutilized amount of CENVAT credit taken on input services which were claimed to have been used for export of output service during the material period can be denied on the sole ground that they had not taken registration before the date on which the output service was introduced as a taxable service - Held That:- Following decision of mPortal India Wireless Solutions (P.) Ltd. Versus Commissioner of Service Tax [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - Stay denied.
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