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2015 (10) TMI 232 - AT - Service TaxDenial of refund claim - export of services - eligible input services - nexus with output services - Notification No. 5/06 CE (NT) dated 14.3.2006 - Held that:- Services which are clearly covered by the inclusive part of the definition of input service which provide for CENVAT credit of service tax paid on input services used by the manufacturer in relation to setting up, modernization, renovation or repairs of a factory, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business such as accounting, audit, financing, recruitment, quality control, coaching and training, computer net-working, credit rating, share registry, security etc. Since in my opinion, all the services are covered by the definition of input services, the appellant is eligible for the refund claimed by them. - Decided against Revenue.
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