Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 329 - AT - Service TaxRefund of CENVAT credit - various input services - rejection on the ground that appellant has not justified that these services are used for rendering of output services which are exported - Held that:- Appellants are providing Data Processing Consultancy Services which are exported by availing CENVAT Credit of the service tax paid on the services - there is no dispute as to the fact that all the services were received and utilized by the appellant during the course of rendering output services which are exported. Export of insurance service and the amount involved therein as credit of service tax paid by the service provider of the services would fall under the category of “services” which are used for providing output services by the appellant and exported - As regards the service tax credit on the insurance services, maintenance and repair services, it is found that the said services in respect of individuals are not allowed accordingly to that extent, impugned orders are upheld. Appeal allowed in part.
|