Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 352 - AT - Service TaxDenial of refund claim - input services - Held that:- Appellant herein is providing various services and is registered as a STPI unit with Software Technology Park, is registered with the department on 28.11.2008 and the services which are rendered by the appellant are for exports without payment of service tax. Because of continuous export of taxable services appellant was not in a position to utilize the CENVAT credit of service tax on the “input services”. - the issue is squarely settled in favour of the appellant and this view has been followed by various Benches of the Tribunal [2011 (9) TMI 450 - KARNATAKA HIGH COURT ]. Accordingly, in view of the foregoing, we set aside the impugned order - Decided in favour of assessee.
|