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2015 (9) TMI 939 - AT - Service TaxDenial of refund claim - accumulated CENVAT credit - Notification No.5/2006-CE dated 14.3.2006 - Various input services - Nexus with output service - Held that:- in respect of services reliance of the appellants on the decisions of the Tribunal mentioned against each service is applicable and appropriate. Moreover, the submissions regarding the nature of service received and its use also shows that stand taken by the Revenue that there is no nexus between input service and output service is not correct. - appellant is eligible for the refund and there is nexus between input services and output service - Decided in favour of assessee.
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