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2018 (3) TMI 774 - AT - Service TaxRefund of unutilized CENVAT credit - Rule 5 of CCR - input services - Event Management Service - car parking services - denial on account of nexus - Held that: - the period involved is prior to 1.4.2011 when the definition of input service had a wide ambit. It is also brought from the records that Event Management Service was availed by the assessee for the purpose of sales promotion. So also, the car parking was availed for the purpose of giving parking facilities to the employees as well as the management - The denial of credit stating that these services do not have nexus with the output services provided is not justified. CENVAT credit - Duty paying documents - debit notes - Held that: - The Tribunal in the case of Ad-Magnum Packaging Pvt. Ltd. [2017 (4) TMI 209 - CESTAT NEW DELHI] has held that debit notes are valid documents for availing credit provided it contains all requisite information as prescribed in Rule 9 (1) of Cenvat Credit Rules, 2004 - debit notes are valid documents for availing credit and rejection of refund on this ground is unjustified - For the limited purpose of verifying whether the credit availed on these debit notes is proper as to payment of service tax and other details, the matter is remanded to the adjudicating authority. Appeal allowed in part and part matter on remand.
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