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2020 (1) TMI 273 - AT - Service TaxRefund of CENVAT Credit remaining unutilized - refund rejected on the ground that the appellant failed to show the nexus with the services utilized with that of services exported - HELD THAT:- It is a fact on record that, at the time of availing of CENVAT credit, it was shown by the appellant that, at any time no question was raised for inadmissibility of the CENVAT credit. In these circumstances, at the time of filing of refund claim, it cannot be questioned that the appellant is not entitled to CENVAT credit. The appellant is entitled to refund of the CENVAT credit lying unutilized in their CENVAT account - Appeal allowed - decided in favor of appellant.
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