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2017 (11) TMI 1403 - AT - Service TaxRefund of unutilized CENVAT credit - input services - advertisement service - renting of immovable of property service for car parking - cafeteria; health and fitness service - event management service - development and supply of content service - legal consultancy service - interior design service - video production agency service - Held that: - except for health and fitness service, with regard to all other services for the subsequent period, it has been held by the authorities below that these are input services and refund claims were sanctioned. Therefore, Revenue cannot take contrary stand to deny CENVAT credit when they hold that the services in question are input services - refund allowed. Health and fitness service - Held that: - Admittedly, these services have been received by the appellant in the course of their business of providing output service, therefore for that period, the appellant is entitled to avail CENVAT credit on health and fitness service - refund allowed. Appeal allowed - decided in favor of appellant.
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