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2017 (9) TMI 787 - AT - Service TaxRefund claim - whether the appellant is entitled to refund under N/N. 41/2007-ST, as amended with respect to input services which were received at other than registered address and such addresses have been subsequently recognised by the Department by issuing centralized registration certificate? - Held that: - the appellant was having centralized billing and accounting system, it is apparent that these services utilized at the non-registered addresses during the relevant period, the output services generated at such premises was availed or accounted by the registered office at C-32, Sector-58, Noida - the appellant is entitled to refund of the balance amounting to ₹ 1,25,442/- under N/N. 41/2007-ST - appeal allowed - decided in favor of appellant.
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