Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 1222 - AT - Service TaxDenial of refund claim - input/input service used for export of service - renting of immovable property service (car parking) - work contract service - telephone service - club and association service - jurisdiction of tribunal to decided on case of rebate claim - HELD THAT:- It is seen that the order in ROSA IMPEX PVT. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS) THANE [2022 (4) TMI 1476 - CESTAT MUMBAI] arises from claim for rebate of tax paid on inputs/input services utilized for exports of service that are not liable to tax and, thereby, excluded from the ambit of CENVAT Credit Rules, 2004 itself. Tax paid on procurement of renting of immovable property service and works contract service - HELD THAT:- The decision of the first appellate authority for the earlier period, not having been challenged further by Revenue, should have been applied to the impugned period also. Refund of tax on procurement of ‘telecom service’ to be utilized by employees of the appellant - HELD THAT:- It is seen that the first appellate authority has objected to the claim for refund of tax on procurement of ‘telecom service’ to be utilized by employees of the appellant even though there is no evidence on record to show the same having been used for personal consumption of the individuals concerned and presumption on that score without evidence does not justify denial of CENVAT credit or for denial of refund claim - The decision of the Tribunal in MANIPAL ADVERTISING SERVICES PVT. LTD. VERSUS CCE., MANGALORE [2009 (10) TMI 434 - CESTAT, BANGALORE] makes it amply clear that as long as the address on the invoice is that of the assessee and service tax has been fully discharged there is no ground for rejection of the claim. It is settled law that membership of the trading association is an essential requirement for manufacturers and service providers. Appeal allowed.
|