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2016 (11) TMI 1352 - AT - Service TaxRefund claim - accumulated service tax paid for various input services - export of services without payment of tax - Scientific or Technical Consultancy Services - Held that: - the credit has been allowed on various services following the decisions as held in various cases, except for fleet management services/ Rent-a cab services. The appellant has claimed refund of credit of service tax paid on Rent-a cab services. The appellant has changed the nomenclature of the services from Rent-a-cab service to Fleet Management Services. Such change of name will not make the appellant eligible for credit because the services are used after 01.04.2011. The definition of input services expressly excludes Rent-a cab service and the appellant has not adduced evidence to prove that how they are eligible for credit on such service. Therefore the claim of credit in respect of Rent-a cab service is disallowed. In regard to other services, I hold that they qualify as input services and therefore are eligible for credit. The appellant having produced sufficient details with regard to the service provider and ISD challans and after verification as conceded by the Ld. AR, I hold that this issue is clarified and solved in favor of assessee. Appeal allowed - decided partly in favor of appellant.
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