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2016 (9) TMI 686 - AT - Service TaxRefund of Cenvat Credit - 100% EOU - nexus of input services with output services - Held that:- the ineligible credit has been disallowed twice, first by reducing the credit as such and second by applying the formula - Thus, there has been in a way application of the formula twice over. Identical issue was considered by the Tribunal in the case of CST; Mumbai-I Vs Global Market Center Private Ltd., [2015 (2) TMI 271 - CESTAT MUMBAI]. The Tribunal observed that the formula in the notification used the word 'total CENVAT credit taken on input services'. Therefore the inadmissible part of input services cannot be deducted before applying the formula. - Decided in favor of assessee.
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