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2019 (11) TMI 1264 - AT - Service TaxRefund of CENVAT credit - input services used for export of the goods - refund rejected on the ground that the Cenvat credit should be reversed while filing Service Tax return - Rule 5 of Cenvat Credit Rules, 2004 read with N/N. 27/2012-ST dt.18.6.2012 - HELD THAT:- In similar set of facts 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], the CESTAT bench of this Tribunal has allowed the refund claim. The refund claim cannot be denied to the appellant - Appeal allowed - decided in favor of appellant.
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