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2021 (3) TMI 414 - CESTAT BANGALORERefund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - Circular No.120/01/2010-ST dated 19.1.2010 - Mandap Keeper and Restaurant Service - Public Management Relation Service - Video Production Agency services - Sponsorship Service - refund denied only on the ground of lack of nexus between the input services and the output services which is exported - Rule 5 of CENVAT credit Rules, 2004 - HELD THAT:- All the services on which the refund has been rejected have been consistently held to be input services in various decisions relied upon by the appellant. Moreover, the Department has not questioned the service on input services at the time when the CENVAT credit was taken and a per the decision of this Tribunal in the case of K Line Ship Management [2018 (12) TMI 1481 - CESTAT MUMBAI], the Department is not permitted to question the same at the time of claiming refund. In view of the clarification given by the Tax Research Unit of CBEC vide their letter dated 16.3.2012, the amended Rule 5 of CENVAT Credit Rules does not require correlation between the output service exported and the input services used in such output services exported. The appellant is entitled to refund of CENVAT credit except in the case of Mandap Keeper and Restaurant Services - Appeal allowed in part.
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