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2019 (1) TMI 1043 - AT - Service TaxRefund of unutilized CENVAT Credit - Export of services or not - technical testing and analysis services - Rule 5 of CCR - rejection of refund on the ground that technical testing and analysis services provided by the Appellant cannot be termed as export of service - Held that:- Tribunal in another decision in Appellants’ own case involving identical issue in Fertin Pharma Research & Development Pvt. Ltd. vs Commissioner of CGST, Navi Mumbai [2018 (10) TMI 1373 - CESTAT MUMBAI] decided the issue in favor of the Appellant by holding that this Tribunal has already taken a view that the services rendered by the appellant are in the nature of export service and hence eligible to cash refund of accumulated CENVAT Credit. The Appellants are entitled for the refund claim of unutilized Cenvat credit - appeal allowed - decided in favor of appellant.
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