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2017 (8) TMI 792 - AT - Service Tax100% EOU - refund of unutilised CENVAT credit - various input services - furniture are hired by the appellant for the employees to use at the office premises - Held that: - The furniture are hired by the appellant for the employees to use at the office premises while working on the computers and the definition of ‘input service' under Rule 2(l) of CCR, 2004 clearly includes furniture hire as activity relating to business - refund allowed. Refund - input services - rent - repair and maintenance services - Held that: - this Tribunal in the appellant's own case, has allowed the refund of CENVAT credit on rent, repair and maintenance and furniture hiring in the final orders - refund allowed. Appeals of the appellant except the refund on rates and taxes in respect of two appeals viz., ST/20215 & 21219/2015 are allowed - appeal allowed - decided partly in favor of appellant.
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