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2019 (4) TMI 732 - AT - Service TaxRefund of service tax paid - rejection on the ground that refund claim was time barred and there was no nexus between input services and output services provided - N/N. 27/2012-C(NT) - Held that:- The Learned Commissioner (Appeals) had given is finding that the refund claim was filed within the stipulated period of one year - the appellant is entitled to get the refund of unutilized Cenvat credit since no nexus is required to be established for export of services and the order of Commissioner (Appeals) in holding that no refund is payable to the appellant on the basis of erroneous application of the formula is required to be set aside. Refund allowed - appeal allowed - decided in favor of appellant.
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