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2015 (7) TMI 431 - AT - Service TaxDenial of refund claim - Refund of unutilized CENVAT Credit - whether the appellant is eligible for the refund of an amount availed as Cenvat credit on the inputs services which were received by the appellant during the period April 2005 to September 2006 for providing output services which are exported. - Held that:- rule 5 which not provide for refund of unutilized credit to the producer of output services got substituted during relevant time - Once the refunds are under the amended rules & notification issued thereunder, the same can’t be denied merely because they relate to exports made prior to date of amendment - Decision in the case WNS GLOBAL SERVICES (P) LTD. Versus COMMISSIONER OF C. EX., MUMBAI [2008 (1) TMI 94 - CESTAT, MUMBAI] followed - Decided in favour of assessee.
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