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2017 (12) TMI 768 - AT - Service Tax100% EOU - Refund of unutilized CENVAT credit - various input services - denial on account of nexus - export of services - Held that: - all the impugned services on which refund has been denied fall in the definition of ‘input service’ as held in various decisions - most of the services have been held to be input services in appellant’s own case - with regard to wrong quantification of refund amount has observed that the original authority shall examine this aspect in de novo proceedings and shall apply the formula correctly while computing the refund claim amount - appeal allowed by way of remand.
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