Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 992 - AT - Service Tax100% EOU - Refund claim - rejection on the ground that Information Technology Service rendered by the respondent was excluded from the scope of BAS and hence not liable to tax and that the services rendered were not covered within clauses (i) to vii) of the definitions of BAS u/s 65(19) of the FA 1994 - Held that: - even though the export of software is not a taxable service but still the assessee cannot be denied Cenvat credit and that limitation u/s 11 B does not apply for refund of accumulated Cenvat credit - The services referred do not appear to fall within the category of BAS but fall under the category of IT services - it appears that the above aspects were not examined by the lower authority - appeal allowed by way of remand.
|