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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Refund claim - Unutilized accumulated Cenvat credit - Rent-a-cab ...


Refund Denied: Rent-a-Cab Service Excluded from Input Services for Cenvat Credit Claims, Refund Inadmissible.

May 17, 2016

Case Laws     Service Tax     AT

Refund claim - Unutilized accumulated Cenvat credit - Rent-a-cab Service was excluded from the definition of input services - therefore even though the same was used for the conveyance of staff but due to specific exclusion, the same does not remain as input service and therefore refund is not admissible - AT

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