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2020 (12) TMI 381 - AT - Service TaxRefund of unutilized cenvat credit - rejection on the ground that there is no nexus between input service and output service - period January 2017 to March 2017 - HELD THAT:- It is fact on record that at the time of claiming the cenvat credit it was not objected at any moment of time with regard to admissibility of cenvat credit. The same is a legal issue and can be raised any moment of time. Moreover, in the impugned order also, the Ld. Commissioner (Appeals) has discussed the issue and it can be contested any stage of time as admissibility of cenvat credit has not been agitated at the time of availment of cenvat credit, therefore, the same cannot be disputed at the time of filing refund claim as held by this Tribunal in the case of VERISIGN SERVICES INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX BANGALORE SERVICE TAX- I [2018 (2) TMI 927 - CESTAT, BANGALORE]. Appeal allowed - decided in favor of appellant.
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