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2018 (7) TMI 1838 - AT - Service TaxRefund of Unutilized CENVAT Credit - case of appellant is that the output services provided during the impugned period had been exported and that therefore, they were unable to utilize the CENVAT Credit - denial of refund on the ground of nexus - Held that:- The undisputed fact is that the Air Travel Agents Service was used mainly for the employees of the appellant to travel for the appellant’s business purposes, which has a direct nexus between the input services and the services exported by the appellant since such travels were made by the employees on projects, assignments, etc., undertaken by the appellant for its business purposes - Refund allowed - appeal allowed - decided in favor of appellant.
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