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2015 (8) TMI 1068 - AT - Service TaxDenial of refund claim - Unutilized CENVAT Credit - Export of service - Embroidery Software development - rejection of refund claim that classification of the output services are not as per the ST-3 - Held that:- at the stage of claiming credit, the same was not disputed on account of use of these input services in provision of Embroidery Software Service. Once credit is not objected at availment stage, it is not permissible for the Revenue to challenge the same at the stage of processing refund under Rule 5 of Cenvat Credit Rules. - The entire refund claim in dispute is accordingly held allowable for both the periods - Decided in favour of assessee.
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