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2014 (5) TMI 541 - AT - Service TaxDenial of refund claim - CENVAT Credit - nexus between output service being Pre publishing services and input services - Revenue contends that services used have not been proved to be used in relation to output services exported by the respondent. Held that:- It is noted that there is no dispute that cenvat credit is eligible on the input service used in the output service. The Commissioner (Appeals) had given a detailed finding of use of the input service for output service. I find that Revenue has not placed any material to prove that the above services were not used in relation to output service - Decided against Revenue.
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