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2018 (4) TMI 482 - AT - Service TaxRefund claim - input services - whether rejection of refund claim on the ground that certain services are not admissible input service is correct or otherwise? - Held that: - If at all the adjudicating authority is of the view that certain input service is not admissible for the purpose of CENVAT credit, he should have issued a separate SCN and after carrying out the process of adjudication, order should have been passed holding that whether the said input services are admissible input services or not. Thereafter a decision on refund should have been taken. All these services in question are directly used by the service provider i.e. the appellant. In various judgments cited by the learned counsel, this Tribunal and various High Courts consistently held that all these services are input service for providing the output service - the cenvat credit is admissible. Refund allowed - appeal allowed - decided in favor of appellant.
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