Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 540 - AT - Service TaxRejection of refund claim - credit availed on service tax paid on various input services used for export of IT Software Service - Rule 5 of Cenvat Credit Rules, 2004, r/w Notification No.5/2006, dated 14-03-2006 - Held that: - The period involved in both the appeals is prior to 01-04-2011, when the definition of input service had wide ambit, as it included the words "activities relating to business'. In the decisions of KPMG Vs CCE, New Delhi [2013 (4) TMI 493 - CESTAT NEW DELHI], the Tribunal has held the input services are eligible for credit. Appeal disposed off - refund partly allowed - matter on remand.
|