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2017 (2) TMI 54 - AT - Central Excise100% EOU - refund claim - input services or not? - Business Support Service - Information Technology service - Management, Maintenance and Repair service - legal consultancy service - Management Consultancy service - denial on the ground of nexus - Held that: - all the disputed services fall in the definition of input service as contained in Rule 2(l) of CCR, 2004 - the impugned orders are set aside by allowing the appeals of the appellant subject to verification of the document by the adjudicating authority before sanctioning the refund - appeal allowed - matter on remand for limited purpose of verification of document.
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