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2018 (5) TMI 1137 - AT - Service TaxRefund of unutilized CENVAT credit - rejection mainly on the ground that the services in question have no direct nexus with the output services - Held that: - all the services in question stands approved by the approval committee of SEZ as approved services. Under the cenvat credit Rules and the N/N. 5/2006 – CE (NT) there is no condition that in order to avail refund the assessee must show one to one co-relation of input service with the output services. Once the service has been used with the output service provider, the claimant becomes eligible for the refund. There is no dispute about the fact that the services have been consumed by the Appellant in rendering export services whether directly or indirectly and hence there is no reason to deny the refund claim of the same. Refund claim on Rent A cab Services - Held that: - the Appellant has used the same for their business purposes. Further the service was approved by the Approval committee as specified services in SEZ and were used in authorized operations - refund allowed. Appeal dismissed - decided against Revenue.
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