Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 678 - AT - Service TaxRefund of Cenvat credit - Rule 5 of CENVAT Credit Rules - Appellant not registered with the Service tax department during the relevant period - Held that:- the issue relating to registration is no more res integra and settled by the Hon'ble Karnataka High Court decision in the case of Mportal India Wireless Solutions Pvt Ltd Vs CST Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], therefore, no merits found in the objection raised by the Revenue. Refund of Cenvat credit - Rule 5 of CENVAT Credit Rules - Certain services do not have nexus with the output services - Appellant contended that almost 24 services were involved and the Commissioner (Appeals) has discussed only about 11 services and has not given any finding on the balance services. Also there are various decisions of the Tribunal wherein disputed services have been held to be CENVATTABLE input services having nexus with the output services. Held that:- the issue of input-output nexus can only be examined and verified at the level of the adjudicating authority. Inasmuch as the matter already stands remanded to the original adjudicating authority, we deem it fit to remand the entire proceedings to him for fresh examination in the light of declaration of law by the Tribunal in various decisions, which the appellant would place before the original adjudicating authority. However we make it clear that as we have already held that the objection of the assessee not being registered with the Revenue is not available to the department, the same would not be considered as a bar for examining the assessee's refund claim. - Appeals disposed of
|