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 975 - AT - Service TaxDenial of refund claim - export of software services or export of goods - refund claim denied on the ground that appellant has exported the goods and not the services - period of limitation - eligible input services - Held that:- With respect to denial of refund claim on embroidery software service, I find that it is evident from the agreement produced before me that the said activity is in the nature of service. Further, actual export of underlying service and receipt of foreign exchange is not in dispute. Also for the past period the assessee has been carrying out the same activity and was accepted by the Department as service. In view of the above, merely because the assessee has inadvertently indicated the said turnover in the return against the column for final product instead of output service, that will not dis-entitle them for the refund. With regard to denial of refund on account of challenge to eligibility of certain input services, I find that these input services are essential and are in fact used for provision of output services by the Appellant. I also find that when the assessee claimed cenvat credit on these input services, the same was not challenged. It is settled principle, that there cannot be different yardsticks in allowing the credit and granting the refund. In view of this, I hold that the Appellant has rightly claimed refund of cenvat credit availed on these input services - Decided in favour of assessee.
|