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2018 (10) TMI 163 - AT - Service TaxCash refund of accumulated CENVAT Credit - input services - renting of immovable property service - refund rejected on the ground that the two invoices on which Service Tax was paid claimed to have been issued in the same month - Held that:- The two invoices were raised for the rent amount of ₹ 3,93,488/- in the name of each of the co-owners against which Service Tax was paid - Also, on going through the TDS certificate, it is clear that separate invoices are raised by each of the co-owners and Service Tax accordingly paid by each of the co-owner. Therefore, there is no dispute about the admissibility of the CENVAT Credit on the Service Tax paid by the licensor to the extent of the ownership held by each of them in the property as a whole - rejection of refund is unsustainable - appeal allowed - decided in favor of appellant.
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