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2018 (2) TMI 1043 - AT - Service TaxRefund of unutilized CENVAT credit - input services - Renting of Immovable Property Service - Event Management Service - Outdoor Catering service - Air Travel Agency service - denial on account of nexus - Held that: - In view of definition of input service as contained in Rule 2(l) of CENVAT Credit Rules, all these input services on which refund has been denied are related to the provisions of Export of Service - for the subsequent period, the Department itself has allowed the refund on certain services and this Tribunal in the appellant’s own case Commissioner of Service Tax Versus Nvidia Graphics Pvt Ltd [2017 (1) TMI 1081 - CESTAT BANGALORE] has allowed the refund on ‘Renting of Immovable Property service’ and “Event Management Service”. All these services fall in the definition of “input service” and the appellants are entitled to claim refund subject to verification of documents - appeal allowed by way of remand.
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