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2017 (11) TMI 404 - AT - Service TaxCENVAT credit - Refund claim - N/N. 41/2007-S.T., dated 6-10-2007 - Technical Inspection and Certification Agency services - Clearing and Forwarding Agent services - Held that: - the appellant is seeking to avail Cenvat credit on these services, on which initially they sought refund and refund has not been granted to the appellant - As it is not disputed that these services are input services for the appellant, Cenvat credit on these services are allowed. Service provided by the Commission Agent located outside India - refund claim - Held that: - the said service has been availed by the appellant for export of goods and Service Tax has been paid thereon, which has not been disputed - appellant is entitled to take refund. Appeal allowed - decided in favor of appellant.
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