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2017 (1) TMI 658 - AT - Service Tax100% EOU - Refund claim - various input services - denial on the ground for absence of evidence of usage for business purpose, not clear as to the purpose for which the charges were paid, input services do not impact the quality of export services produced, or input service not having nexus with the output service - Held that: - I am of the opinion that the disputed input services, disallowed by the lower authorities, will merit consideration as input services for the purposes of Rule 2(l) of the Cenvat Credit Rules, 2004, as amended w.e.f. 1-4-2011 and that these services have clear nexus with the output service provided by the appellant and are very much used by them to provide the output service - refund allowed - appeal allowed - decided in favor of appellant.
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