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2015 (12) TMI 1165 - AT - Service TaxDenial of rebate of Service Tax - no nexus between the input services and the exported output service - whether the appellant is eligible for the rebate of Service Tax paid at the time of export of their services under Notification No. 11/2005-S.T - Held that:- while considering the rebate claim for output service, the nexus issue cannot be raised. The only thing that can be considered is whether the tax has been paid or not. The proper course of action would have been to propose to denial of the Cenvat credit which has been used for payment of Service Tax on the output service on the ground that there is no nexus. There is no clear proposition or proposal for this in the show cause notice. In the absence of a clear proposal, the ground of nexus to reject the rebate claim of tax paid on output service, in my opinion, could not have been used. - I do not consider it appropriate that the rebate claim could have been rejected. - Decided in favour of assessee.
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