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 710 - AT - Service TaxRule 5 of Cenvat Credit Rules, 2004 - lower authorities have rejected the refund claims filed by the appellant in terms of Rule 5 of Cenvat Credit Rules, 2004 during the period June 2007 to March 2008 - following the decision in Malbro Stone Exports [2007 -TMI - 2233 - CESTAT, NEW DELHI] which referred that even if the exports were exempted, the input stage service credit has to be granted - Held that set aside the impugned order and remand the matter to Commissioner (Appeals) for de novo decision after appreciating the declaration of law - Appeal allowed by way of remand
|