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2015 (12) TMI 1010 - AT - Service TaxRefund claim - Information Technology Software Service(ITSS), Business Auxiliary Service(BAS) and Business Support Services(BSS) - nexus between the input and output services - Held that:- The bar imposed for availing credit would clearly show that the treatment of the service received as output service is only for the purpose of payment of service tax by the receiver and no other purpose. In view of the above, I find that the submissions by the appellants relating to calculation of turnover for the purpose of calculating admissible refund are correct. - As regards nexus in respect of different services, the learned counsel relied upon several decisions to submit that appellant is eligible. Since the matter has to be remanded in any case to the original authority, the Tribunal need not deal with the same but to leave it to the original authority - impugned orders are set aside and the matters are remanded to the original adjudicating authority - Decided in favour of assessee.
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