2014 (4) TMI 1216 - AT - Service Tax

Refund of CENVAT credit - various input services - denial on account of nexus - Held that - without a building, no manufacture can take place and therefore the service relating to building lease rent can be definitely said to be in or in relation to the manufacture - all the services can be said to be in or in relation to the manufacture or are covered by the definition of input service - refund allowed - appeal dismissed - decided against Revenue.

Summary

The respondent filed a refund claim under Cenvat Credit Rules, 2004. The original authority denied refund for various services. The Commissioner allowed the refund. The Tribunal upheld the Commissioner's decision, stating that all services are eligible for refund as they are related to manufacturing. The Revenue's appeal was rejected.