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2017 (10) TMI 23 - CESTAT HYDERABAD100% EOU - Refund of unutilized CENVAT credit - denial on the ground that appellant is not able to show records that they had in fact sufficient credit balance in cenvat credit account - whether the appellant is eligible for refund of cenvat credit of service tax paid by them on input services, utilised for rendering export of software? - Held that: - Appellant has not filed any evidence to show that they had in fact such balance carried forward in the balance sheet before the Tribunal or before the lower authorities - the appellant is not eligible to claim refund or cenvat credit on the input services of which there are no balances in their books of accounts - appeal dismissed - decided against appellant.
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