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2017 (11) TMI 940 - AT - Service TaxRefund claim - input services - export of jewellery - whether appellant are entitled to refund of input service tax on banking services claim to be utilised for the purpose of export? - Held that: - it is an admitted fact that the appellant has got only one manufacturing unit at 179, NSEZ, Noida and another unit of appellant was working as Head office at 2705, Besement, Banki Street, Karol Bagh, New Delhi - It is further admitted fact that there is no separate business activity in their Head office other than the business of manufacture and export of jewellery - the Bank Officers have certified that the services provided to the appellant, the invoice of which addressed to the Head office are actually provided to the factory located at Noida. The substantial benefit cannot be denied for mere technical or venial breach of the procedural law. Refund allowed - appeal allowed - decided in favor of appellant.
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