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2020 (2) TMI 1012 - AT - Service TaxSEZ unit - Refund of CENVAT Credit - whether appellant is entitled to refund being in relation to cenvat credit for input services received during the quarter April, 2016 to June, 2016? - HELD THAT:- The facts in this period under dispute are similar to the facts in the earlier two preceding quarters, which have already been decided by the learned Commissioner (Appeals) - the finding of the ld. Commissioner (Appeals) in the appeal for the preceding period, is correct. Accordingly, this appeal is allowed, the impugned order is set aside to the extent of disallowance of refund, the appellant is held eligible to refund - Decided in favor of appellant.
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