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2016 (7) TMI 155 - AT - Service TaxRefund of unutilized cenvat credit - Commissioner (Appeals) denied refund disallowing the credit on some input services, observing that the input services do not have nexus with output services. - the period involved is prior to 01-04-2011. - Held that:- As rightly submitted by the consultant appearing for the appellant, the definition of input services during the relevant period had a wide ambit as it included the words activities relating to business . The Tribunal as well as the Courts in numerous judgments have laid that almost all services would be eligible for credit /refund, if such services were needed for the business of the service provider. Appellants are eligible for refund of service tax paid on the impugned services - further interest on delayed refund shall be granted to the appellant. - Decided in favor of assessee.
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