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2016 (2) TMI 256 - AT - Service TaxRefund claim for the unutilized CENVAT Credit - Export of Information Technology Software Services - Held that:- It is noted that after 1.4.2011, the words “in relation to business” have been removed. From the facts on record and the definition of “input service” given above it is clear that the input services in question have got nexus with the output service viz., IT Software Services which are being exported by the appellant. Matter remanded back with the direction that original adjudicating authority will examine the documents produced with reference to the quantum claimed as refund in case of “works contract service” by the appellant.
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