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2020 (2) TMI 188 - AT - Service TaxRefund of service tax - rejection on the ground that appellant has failed to show the nexus of service availed and export thereof and appellant has failed to produce invoices of the services which they have received and the address mentioned in the invoice is not correct - HELD THAT:- At the time of availment of CENVAT credit, it was not questioned to the appellant that on the services in question, CENVAT credit is not admissible, therefore, the same cannot be objected at the time of entertaining the refund claim. The refund claims on account of denial of refund for nexus of input service with export service cannot be rejected. The refund claims on this account are allowed - Appeal allowed - decided in favor of appellant.
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