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2020 (2) TMI 1011 - AT - Service TaxCENVAT credit - input services received - advertisement service - audit service - appellant providing services to Western Union as their agent in India - HELD THAT:- The basic requirement is that the assessee taking cenvat credit of input service should be engaged in providing output service, which is taxable under the provisions of the Finance Act - Admittedly, the services provided by the appellant is taxable as Business Auxiliary Services under the provisions of Finance Act, both before 1.7.2012 and after 1.7.2012. The input service credit is not deniable for the reasons that the assessee is exporting the whole of their output services and thus, is not paying any tax. The show cause notices are mis-conceived and not maintainable - Appeal allowed - decided in favor of appellant.
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