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2015 (10) TMI 2287 - AT - Service TaxDenial of refund claim of cenvat credit - export of services - after sale support service - Business Auxiliary Service - business of processing of chips, the activity which includes circuit designing, testing, validation of such chips, integration of software on chips and support services for its parent company - Held that:- The activity would come within the definition of Business Auxiliary Service under Section 65 (19) of the Finance Act.1994. Learned Counsel for the respondent also relied upon the decision of Tribunal in CC, Hyderabad vs Knoah Solutions Pvt.Ltd.-[2010 (6) TMI 452 - CESTAT, BANGALORE]. The contention of the Revenue that the activity of processing of chips is a manufacturing process and that it would fall within the definition of 'manufacture' as under section 2(f) of Central Excise Act, 1944 does not find merit at all. - Refund allowed - Decided against Revenue.
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