2017 (8) TMI 1353 - AT - Service Tax

CENVAT credit - input services utilized by the appellants for their output services of Information Technology software enabled services viz., e-publishing of books which were being exported - Held that - issue stand settled by the Tribunal in the appellant s own case 2017 (8) TMI 1053 - CESTAT CHENNAI , where it has been held that they are entitled to the credit of service tax paid on the said services and consequently refund of the same in terms of the provisions of Rule 5 of CCR 2004 - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeals, granting Cenvat credit for input services used in e-publishing of books exported by the appellants. The Tribunal held that the appellants are entitled to the credit and refund of service tax paid on the services. The impugned orders were set aside, and both appeals were allowed with consequential relief. (2017 (8) TMI 1353 - CESTAT CHENNAI)