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2023 (4) TMI 712 - AT - Service TaxRefund of accumulated CENVAT Credit - out of pocket expenses incurred by Chartered Accountant which were included in the charges charged by the Chartered Accountant (C. A.) on which Service Tax was paid - cleaning activity services of the office premises - works contract services - telecommunication services - packing activity services - denied on the ground like invoice address not matching with the registered premises etc. - real estate agencies services - consultancy engineering services - short term accommodation services availed by the officials for providing output services - club and association services - IT services - denial on the ground of having no nexus with the output services. Objections raised where the invoice address does not match with the registered premises - HELD THAT:- There are large number of decision of this Tribunal where it has been held that so long as it is not established that services are not utilized, CENVAT Credit cannot be denied. Real estate agencies services - consultancy engineering services - short term accommodation services availed by the officials for providing output services - club and association services - IT services - HELD THAT:- The finding of the appellate authority that there is no nexus with output services is not sustainable. Double credit of Rs. 1,353/- - HELD THAT:- The contentions of Revenue that there has been a double credit of Rs. 1,353/- is accepted, the refund of Rs. 1,353/- is disallowed and it is ordered for refund of unutilized CENVAT Credit of the balance amount involved in this appeal, except for Rs. 1,353/-. Appeal disposed off.
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