Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 261 - AT - Service TaxCash Refund of accumulated CENVAT Credit - denial on account of nexus of input services with output services - HELD THAT:- The service tax paid on the input services are admissible to CENVAT Credit and consequently eligible to refund of accumulated CENVAT Credit due to export of the services, except the services viz. Phonographic Performance, Testing of Food & Water Sample for Canteen, Video Projection Agency Service, Rent-a-cab Service. Denial of credit on input service invoices which are addressed earlier to their old registered office - HELD THAT:- The learned Commissioner (Appeals) has held that credit cannot be denied merely because there has been change in the address, but proceeded further in remanding the matter to the Adjudicating authority - there is no reason in remanding the matter to the Adjudicating authority once the learned Commissioner (Appeals) holds a view that mere change in the address would not dis-entitle the Appellant in availing the credit. Hence, remanding the matter, is not necessary in the present case. Appeal allowed in part.
|