Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 203 - AT - Service TaxRefund of CENVAT Credit - input services - Rent-a-Cab Operator services, Outdoor Catering services, Pest Control services, Custom House Agents services, Gym/Health Club services, Business or Management Consultants services, Tour Operator services and Cleaning services - nexus with the exported service or not - HELD THAT:- It is now a well settled legal position that denial of Cenvat credit must be done, if necessary, only by issuing notice under Rule 14 of CCR, 2004. Having allowed the Cenvat credit or having not denied the Cenvat credit, they cannot reject refund of Cenvat credit. In fact, there is no one to one correlation between the input/ input services on which Cenvat credit has been taken and the exported services. The refund is allowed only as per the formula given under Rule 5 of CCR, 2004 read with Notification No. 5/2006, on a proportionate basis. The rejection of refund is not sustainable - appeal allowed - decided in favor of appellant.
|