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2016 (6) TMI 276 - AT - Service TaxPeriod of limitation - Admissibility of refund claim of Cenvat credit - Rule 5 of the Cenvat Credit Rules 2004 read with Notification No. 5/2006-CE (NT) dated 14.03.2006 - Support services of business or commerce - input services received and consumed for export of output services - consideration received in foreign currency in terms of Rule 4 of the Export of Service Rules, 2005 - Held that:- the impugned order is set aside and the matter is remanded back in terms of the remand order passed in favour of appellant for the refund appeals filed along with the present appeal by the appellant. - Appeal allowed by way of remand
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