2016 (4) TMI 409 - HC - Service Tax

Cenvat credit - Information Technology software services - Held that - it is true that such services are made taxable by Clause (zzzze) of Sec. 65(105) of Finance Act 1994 with effect from 16.5.2008 but thereby it is not possible to accept the contention that they were no service at all. Further such a contention has never been raised by appellant before the Tribunal. - Decided against the revenue

Summary

The Karnataka High Court dismissed an appeal against a Tribunal order remanding a matter to the Original Authority to consider refund claims within the limitation period. The appellant argued that Cenvat credit should be available for input services even if output services are non-taxable, citing a specific court decision. The Court found no grounds for interference as the appellant did not raise this argument before the Tribunal.