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2018 (12) TMI 171 - HC - Service TaxRefund of Cenvat Credit - necessity of various input services - export of services - event management services - pandal or shamiana contractor's services - mandap keeper services - health and fitness services - denial of refund on the ground of nexus with output service - Held that:- The only requirement under the Cenvat Credit Rules 2004 to satisfy the definition on input services is the use in providing of output services. Therefore, where the input services are used in providing output services and there is some nexus, then invoking the test of necessity would be adding words to the rule which is not permissible in a fiscal statute - Tribunal has come to the view that all the above services have nexus and have been used in providing output services - appeal dismissed.
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