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2017 (9) TMI 1000 - AT - Service TaxRefund of unutilized CENVAT credit - rejection on the ground that the services on which they have availed cenvat credit on Professional Indemnity Insurance Services have no direct nexus with output service - Held that: - The Revenue fairly agreed that no proceedings were initiated against the respondent for denial of cenvat credit on Professional Indemnity Insurance, as no proceedings in this case for denial of cenvat credit initiated against the respondent, therefore, at the stage of filing refund claim of un-utilized cenvat credit in their cenvat credit account cannot be challenged - appeal dismissed - decided against Revenue.
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