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2016 (11) TMI 189 - AT - Central ExciseRefund of unutilized credit of service tax - 100% EOU - Rule 5 of CENVAT Credit Rules, 2004 - input services i.e. bank charges, Business Exhibition services, Freight inwards, import clearance, maintenance and repair, telecommunication and security services under Rule 5 of the Cenvat Credit Rules 2004 - Held that: - the disputed services viz. Banking and Business Exhibition Services have nexus with the business of manufacture and export of finished goods and the same falls in the definition of ‘input services’ prescribed in Rule 2(l) of the Cenvat Credit Rules, 2004 - the Courts have given very extended interpretation to the definition of ‘input services’ - refund allowed - appeal allowed - decided in favor of appellant.
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