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2014 (12) TMI 1043 - AT - Service TaxDenial of refund claim - CENVAT Credit - refund claim has arisen because the appellants have accumulated credit since the CENVAT credit cannot be utilized by them in the absence of provision of service in domestic tariff area - No nexus between the output service and the input service - Held that:- prima facie the appellant is eligible for the credit of service tax paid on input services and the matter had not attained finality as regards the decision relied upon by the Revenue. Accordingly we consider that appellant has made out a prima facie case for complete waiver. - Stay granted.
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