Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 77 - AT - Service Tax100% EOU - Refund for unutilized cenvat credit - rejection on the ground of time limitation, non-registration of premises, nexus of input services with output services and also on the ground that the adjudicating authority added the turnover of the SEZ units also thereby reducing the eligibility of the refund amount - Held that:- In the case of service providers exporting 100% of their services, there should not be any dispute with regard to time bar - refund claim is not hit by time bar. Refund claim rejection on the ground of non-registration of premises - Held that:- The issue whether respondent is eligible for credit before registration of the premises is decided in the case of m-Portal India Wireless Solutions P. Ltd. Vs CST Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund. Refund claim rejection on the ground of addition of turnover of the SEZ units to that of the total turnover of the respondent - Held that:- The formula applied by the Commissioner (Appeals) excluding the turnover of the SEZ units is correct and proper. Refund claim denial on the ground of nexus - input services - outdoor catering services - Rent-a-cab services - Held that:- The period involved is prior to 1.4.2011 and the definition of ‘input services’ during the relevant period had a wide ambit as it included the words “activities relating to business” - the Tribunal as well as the Courts have held that the said services are eligible for credit if it is established from records that assessee has used the said service for providing the output services - refund allowed. Appeal dismissed - decided against Revenue.
|