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2019 (10) TMI 1147 - AT - Service TaxRefund of CENVAT Credit - input services - Rule 5 of Cenvat Credit Rules, 2004 - refund denied on the ground that the services for which refund has been filed are not input services in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - HELD THAT:- It was not disputed that at the time of availment of credit on the services in question, therefore, at the time of filing refund claim, it cannot be disputed the credit lying unutilized are not input services in terms of Rule 2 (l) of Cenvat Credit Rules, 2004 in the light of the decision of this Tribunal in the case of VERISIGN SERVICES INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX BANGALORE SERVICE TAX- I [2018 (2) TMI 927 - CESTAT, BANGALORE]. The refund claim cannot be denied merely on the premise that services in question on which Cenvat credit remained unutilized in Cenvat credit are not Input Services - appeal allowed - decided in favor of appellant.
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