Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 27 - AT - Service Tax100% EOU - Refund of unutilized CENVAT Credit - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.05/2006-CE(NT) dt. 14/03/2006 - various input services - scope of SCN - Held that:- The appellant is a 100% EOU and is engaged in the Business Process Outsourcing, Call Centre etc. which are liable to service tax under BAS/BSS. For rendering the export service, the appellant utilized various input services and has taken the credit of the same and thereafter filed refund claim under N/N. 5/2006 which was partially allowed by the sanctioning authority - the definition of input service as contained in Rule 2(l) of CENVAT Credit Rules is very wide. All the input services have been held to be input services by various case laws - Further the period involved in the present appeal is prior to 01/04/2011 where the definition of input service was very wide and exhaustive as held in various decisions. The assessee is entitled to the refund of ₹ 72,26,910/- along with applicable interest for the delay in grant of the refund - appeal dismissed - decided against Revenue.
|