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2017 (10) TMI 508 - AT - Service TaxRefund of service tax paid - denial on the ground that the appellant had not obtained approval of the list of taxable services required for the authorised operations from the approval committee - Held that: - The appellant has obtained the approval letter dated 23.04.2012 for the list of services used for authorized operations. The refund claim has been filed on 24.10.2012 after obtaining the approval from the approval committee - the appellant has sufficiently complied with the conditions in the notification - refund allowed. Refund claim - denial on the ground that the appellant has contravened the condition which stipulates that appellant shall not take CENVAT credit of the service tax paid on specified services - Held that: - The appellant has reversed the credit and therefore the said condition has been sufficiently complied by the appellant - refund allowed. Appeal allowed - decided in favor of appellant.
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