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2017 (5) TMI 1348 - AT - Service TaxRefund of CENVAT credit - real estate agent services - technical testing and analysis services - denial on account of nexus - Held that: - with regard to the real estate agent services as well as technical testing and analysis services, both the services fall in the definition of input service and both the services are related with the business activities of the company - refund allowed. Advertisement service - cargo handling service - Held that: - there is no finding given by the learned Commissioner (A), therefore case remanded to the learned Commissioner (A) with a direction to pass reasoned order with regard to these two input services - matter on remand. Appeal allowed by way of remand.
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