Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1999 - AT - Service TaxRefusal for Refund of CENVAT Credit – input services - export of output services - Event Management Service and Mandap Keeper services and Event Management Services & Sponsorship Services – Activities relating to Business - Appellant contends that two separate yardsticks for availing CENVAT credit and for refund of the same cannot be there and rejection of refund was not justified – Revenue contends that Appellants failed to specify their role in the sponsorship services thus refund of credit not allowed. Held That:- The appellant being a Company which undertakes major sponsorship services the events sponsored and carried out also is of the like nature. During the disputed period the definition of input services was very wide and included almost all activities related to business. Further when there is no dispute that credit is admissible on these services and the same is permitted to be utilized, the eligibility for refund of un-utilized credit cannot be measured with a different yardstick. The appellant being a BPO, exporting services, having large number of employees and a huge customer base in India and abroad the impugned services cannot be said to be not related to the activities relating to business of the appellant. - Impugned services cannot be said to be not related to the activities relating to business; Rejection of order of refund claim is unsustainable - Impugned order is set aside and appeal is allowed – Decided in favour of the Appellant.
|