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2010 (3) TMI 379 - AT - Service TaxRefund of Cenvat Credit- the original authority has passed the impugned orders allowing the appellants to take refund of unutilized credit of duty in respect of input services used for providing output service, which was exported. The impugned revision orders have been passed by the jurisdictional Commissioner disallowing a part of the refund amount on the ground that the impugned amount of tax has not been paid to the Government by the service providers supplying the input services. Held that- rule providing for credit availment on payment of value and tax amount by recipient. Credit admissible and refund of accumulated credit in present case admissible.
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