Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1364 - AT - Service TaxRefund claim - Rule 5 of CCR, 2004 - CENVAT credit lying unutilised - Call centre services - Back office data processing services - denial on the ground that Revenue could not identify the specific classification of services rendered by the appellant to the foreign affiliates and as such these services were held as non-taxable - Held that: - on the same set of facts the Department sanctioned refund claims for the subsequent periods and accepted the fact that the appellants are providing taxable service for foreign clients and the accumulated Cenvat credit availed on input services are to be refunded to them. On this ground alone, the stand taken by the lower Authorities in the impugned order is liable to be set aside - matter is remanded back to the Original Authority who will examine the claim for sanction - appeal allowed by way of remand.
|