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2016 (11) TMI 1118 - AT - Service Tax100% EOU - refund claim for un-utilised CENVAT credit - back office operations - product support - technology infrastructure and design services - alleged input services do not have nexus with the output services - Held that: - reliance placed on the decision of the case of M/s Reliance Industries Ltd [2016 (8) TMI 123 - CESTAT MUMBAI] where it was held that all these services are eligible for credit. Therefore, the rejection of refund on the ground that the input services do not have nexus with the output service, is not legal or proper. The second ground for rejection is that the appellant has not established one-to-one correlation with the input services and the exports. The Board vide letter DOF.No.334/1/2012-TRU, dated 16-03- 2012 has stated and clarified that the new scheme of refund does not require the correlation between exports and input services used in such exports. The rejection of refund is unjustifiable - appeal allowed - decided in favor of appellant.
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