Refund of accumulated input tax credit - since the services were ...
Refund Approved for Input Tax Credit on Maintenance of UPS and AC Systems, Not Civil Construction.
May 6, 2019
Case Laws Service Tax AT
Refund of accumulated input tax credit - since the services were used for the purpose of maintenance and repair of UPS systems and air conditioners and not for construction of any civil structure, such works contract service should merit consideration as input service for the purpose of the benefit of refund/rebate claim.
View Source