Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 204 - AT - Service TaxRefund claim - Service tax credit on the input services used for providing output services - Services were rendered to the respondent's chennai branch before the registration and registration was granted subsequently - Held that: By relying on the decision taken by the same tribunal in the case of J.P. Morgan Services India Pvt. Ltd. 2015 (2) TMI 467 - CESTAT MUMBAI, refund claim is granted as registration is not a pre-requisite for availment of CENVAT credit. Refund claim - Service tax credit on the input services used for providing output services - Services like rent-a-cab service, interior design service, rentals paid for the office premises, professional fees paid to C.A., purchase of foreign currency for the staff travelling abroad were rendered by the respondent but contended that these services do not qualify as input services they do not play any role in providing output service - By relying on the decision of division bench in the case of Morgan Stanley Advantage Services 2014 (12) TMI 330 - CESTAT MUMBAI, the services provided by respondent qualify as input service and therefore refund claim is granted. - Decided in favour of revenue
|