2018 (6) TMI 329 – CESTAT MUMBAI – TMI – Refund of CENVAT credit – various input services – rejection on the ground that appellant has not justified that these services are used for rendering of output services which are exported – Held that:- Appellants are providing Data Processing Consultancy Services which are exported by availing CENVAT Credit of the service tax paid on the services – there is no dispute as to the fact that all the services were received and utilized by the appellant during the course of rendering output services which are exported.
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Export of insurance service and the amount involved therein as credit of service tax paid by the service provider of the services would fall under the category of “services” which ar
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f records, it transpires that the issue is regarding rejection of refund of claim of CENVAT Credit availed where service tax paid on the following services: (a) Cleaning / Housekeeping Services (b) Maintenance & repair services (c) Insurance Services (d) Hotel & Accommodation Services (d) Telecommunication Services (e) Consultancy Services (f) Renting of Immovable Property Services 4. Both the lower authorities have rejected the refund claim on the above services on the ground that appellant has not justified that these services are used for rendering of output services which are exported. 5. The undisputed facts are that appellants are providing Data Processing Consultancy Services which are exported by availing CENVAT Credit of th
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