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2019 (7) TMI 1299 - AT - Service TaxRefund of CENVAT Credit - export of service - periods from April 2016 to September 2016 and October 2016 to March 2017 - Rule 5 of the CENVAT Credit Rules, 2004 - HELD THAT:- Issue decided in the case of M/S. GLOBAL ANALYTICS INDIA PVT. LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE [2019 (7) TMI 1185 - CESTAT CHENNAI] where it was held that the denial of refund is not justified - refund is to be allowed. Scope of SCN - HELD THAT:- The Adjudicating Authority has clearly travelled beyond the Show Cause Notice, for which reason also the rejection of refund cannot sustain - Moreover, the Revenue has granted refund on the very same set of facts, that too, for a later year, which is also a fact on record. Appeal allowed - decided in favor of appellant.
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