Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 22 - AT - Service TaxRefund claim - denial on account of nexus - Rule 5 of the CENVAT credit Rule - Held that: - the eligibility of individual service as input service is required to be studied as per their actual use, within the provisions of the Cenvat Credit Rules amended as on date, where action is being proposed in terms of Rule 14 of the CCR, 2004 - in the instant case, no such proposal of demand or reversal of Cenvat Credit on ineligible input services was made either in the Show Cause Notices or at the time of personal hearing - Rule 5 does not mandate denial of refund of CENVAT credit, without following the due process for settling admissibility, prescribed under the Cenvat Credit Rules. Refund claim cannot be denied, when the conditions of the relevant notification are fulfilled - appeal dismissed - decided against Revenue.
|