Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 117 - AT - Service TaxRefund – STPI - Scientific or Technology Consultants/Repair & Maintenance Services – revenue contended that that the issue involved in this case is regarding refund claim during the period from September 2004 to March 2006. It is the submission that the provisions of Rule 5 of the Cenvat Credit Rules, 2004 during the material period will be applicable and it is for the appellant to conform to the relevant rules. It is the submission that the appellant has not conformed to the provisions of Rule 5 of the Cenvat Credit Rules – Held that: - that the points which have been raised by the appellant that they are manufacturers of software and they have been granted Central Excise Registration have not been considered by the lower authorities. It is also seen that there are various judgments of the Tribunal which would indicate the provisions of Rule 5 of the Cenvat Credit Rules would be applicable even if the amount of credit is accumulated before the notification is issued. All the issues have not been considered in a proper perspective by the lower authorities. – matter remanded back.
|