Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 681 - AT - Service TaxRefund claim - Period of limitation - Export of Information Technology Software Services - Service tax paid on various input services viz. Renting of Immovable Property Services, Management Business Consultant Services, Manpower Recruitment or Supply Agency’s Services, Rent-a-cab Services, Works contract / Management, Maintenance and Repair Services, Cleaning Services, Club or Association Services, Banking and Other Financial Services, Outdoor Catering Services, Advertisement Services, General Insurance Services and Supply of Tangible Goods Services.- Rule 5 of CENVAT Credit Rules 2004 read with Notification No.5/2006-CE(NT) dated 14/03/2006 - Held that:- in the appellant’s own case for different period, this Tribunal vide has allowed refund in respect of the above services. Further the issue is settled in the cases of Coca Cola India (P) Ltd. Vs. CCE, Pune [2009 (8) TMI 50 - BOMBAY HIGH COURT] and CCE Vs. HCL Technologies [2014 (11) TMI 663 - ALLAHABAD HIGH COURT]. Therefore, by following the ratio laid in the above judgments, I hold that appellant is eligible for refund of the above services. - Decided in favour of appellant with consequential relief
|