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2018 (2) TMI 1044 - AT - Service TaxRefund of unutilized CENVAT credit - Information Technology Software Service - Business Auxiliary Service - Held that: - as far as rejection of refund on input services on Management, Maintenance or Repair Service and Management or Business Consultant’s service, is wrong and not sustainable. These two services have been held to be eligible input services as per the decisions cited supra. Moreover, in appellant’s own case, this Tribunal has already held them as eligible input services - the lower authorities will quantify the refund amount after verifying the documents and thereafter, sanction the eligible amount of refund - appeal allowed by way of remand.
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