Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 862 - AT - Service TaxRefund claim - various input services - air travel services - Business Support services - Insurance Auxiliary services - Interior Designing consultancy services - Management, maintenance of repair services - Online data Retrieval and Access services - renting of immovable property services - rejection on the ground that the services cannot be considered as input services as per the definition of Rule 2 (l) of CCR 2004 - Held that: - there is no dispute as to the fact that the respondent is engaged in export of services for which he is availing the benefit of services provided by service provider and availed CENVAT credit of the service tax paid by such service provider - When all the conditions of the Notification No. 27/2012-CE (NT) dated 18.06.2012 are satisfied, there appears to be no scope for disallowing CENVAT credit on selected services and holding its refund ineligible - refund allowed - appeal dismissed - decided against Revenue.
|