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2017 (4) TMI 1047 - AT - Service TaxRefund of CENVAT credit - input services used for providing output services which are exported - Held that: - there is no dispute to the fact that the respondents herein have exported the services to a recipient situated abroad and for rendering such services, they had engaged the service providers who have discharged service tax liability, of which cenvat credit has been availed - following the decision of the Tribunal in the case of AMP Capital Advisors India Pvt. Ltd. [2015 (6) TMI 122 - CESTAT MUMBAI] the impugned orders are correct - appeal rejected - decided against Revenue.
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