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2018 (6) TMI 1813 - AT - Service TaxRefund of CENVAT Credit - input services - nexus with the output services or not - HELD THAT:- The appellant have described the nature of services and use thereof, it is prima facie found that in respect of all the services this Tribunal held that these subject services are input service, particularly in respect of identical placed assesse as appellant are engaged in providing output service which are exported. It is also observed that the lower authority denied the Cenvat credit/refund either on the basis of nexus or wanting of documentary evidence. The lower authority have not considered catena of judgments relied upon by the appellant. Thus, entire case has to be re-considered by verifying documents and analysis of judgments which are directly in respect of subject input services - the appeals are allowed by way of remand to the adjudicating authority to re-consider the issue of Cenvat credit as well as refund after considering the submissions made by the appellant.
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