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2017 (11) TMI 294 - AT - Service TaxRefund of unutilized CENVAT credit - input services - manpower recruitment service - training services - security services - repair and maintenance services - Held that: - all the services have been held to be input services by various decisions of the Tribunal and the High Courts - reliance placed in the case of M/s. Coca Cola India Pvt. Ltd. Versus The Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], Commissioner of Service Tax Vs. Jubilant Biosys Ltd. [2014 (7) TMI 1196 - CESTAT BANGALORE] - refund allowed - appeal dismissed - decided against Revenue.
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