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2017 (9) TMI 1563 - HC - Service TaxRefund of unutilized credit - rejection on the ground of nexus with finished output - Held that: - reliance placed in the case of Commissioner of C.Ex. Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], where it was held that the cost of any input service that forms a part of the cost of the final product, then Credit of Service Tax paid on such input services would be allowable - the input services have been availed of by the Respondent herein in the course of its business of providing outward services and hence, the Respondent is to refund claim of CENVAT Credit lying in its account due to export of service - refund allowed - appeal dismissed - decided against Revenue.
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