2018 (7) TMI 782

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..... disputed services have no nexus with the output service provided by the assessee. Since output service in question, was exported by the assessee, denial of CENVAT Credit benefit on the disputed input service, used/utilized therein, cannot be sustained in the eyes of law - credit allowed. CENVAT Credit - denial on the ground that the invoices do not reflect the address of the registered office o .....

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..... , Mumbai, both the Assessee as well as Revenue have preferred these appeals before the Tribunal. Assessee s grievance is that the input service credit availed by it had nexus with the exportation of output service and accordingly, such service is confirming to the definition of input service, as per the provision of Rule 2(l) of Cenvat Credit Rules, 2004; thus, the credit taken on the input servic .....

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..... itects Service, Renting of DG Set, General Insurance, Real Estate Agents Service, Erection Commissioning, Hiring of Interior Plaque, Business Auxiliary Service, Courier Agency Service and Foreign Exchange Broker Service, I find that the assessee is an exporter of taxable service and no output service has been provided by it to the service recipient located within the country. As such, it cannot .....

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