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2021 (6) TMI 624 - AT - Service TaxRefund of Service Tax paid - Hotel Accommodation Services - Out-of-Pocket Expenses - General Insurance Service - HELD THAT:- The refund in respect of Hotel Accommodation Services is availed only for the benefit of the employees. The same issue has been allowed in favour of the appellants in their own case for the subsequent period - Refund allowed. Out-of-Pocket Expenses - HELD THAT:- There are no sufficient documents showing the details of these expenses or the type of services that have been availed by the appellants - the appellant is not eligible for the refund of service tax paid on out-of-Pocket Expenses as they do not related to any particular service - refund not allowed. General Insurance Services - HELD THAT:- This said issue is covered by decision in the case of M/S. ATC TYRES PVT. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, TIRUNELVELI [2021 (3) TMI 681 - CESTAT CHENNAI] where it was held that refund on such issue is allowed - refund allowed. Appeal allowed in part.
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