2026-VIL-1901-CESTAT-BLR-ST
  1. Home
  2. 2026-VIL-1901-CESTAT-BLR-ST

SERVICE TAX CESTAT Cases

Service Tax - Rebate of Cenvat credit on exported services - Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 11/2005-ST - The Appellant, rendering Business Auxiliary Service, Business Support Service and Information Technology Services, filed a rebate claim for a quarter in 2012. The original authority sanctioned part of the claim and rejected the rest, on the ground that the Appellant was not eligible for credit on some of the input services. The Commissioner (Appeals) upheld the rejection on the ground that the conditions of the Notification were not complied with - Whether the rebate claim can be rejected on the ground of nexus of input services with output services - HELD - The original authority had recorded that the services qualified as export services, the consideration was received in convertible foreign exchange and Service Tax was paid on the exported services. It is settled law that as long as the services have been exported and the conditions of the Notification are satisfied, the rebate claim cannot be rejected on the question of nexus of input services with output services - The rebate claim on this ground is allowed - Rebate claim - Verification of documents - The original authority considered only part of the claim since category-wise details were not mentioned, and rejected the remaining part for non-production of documents. Credit on certain input invoices was also disallowed as it could not be ascertained whether tax in respect of such invoices had been discharged - Whether the amounts rejected for non-production of documents and non-ascertainment of tax payment can be sustained - HELD - The Appellant is to be given an opportunity to produce the documents before the original authority. Whether tax on the input invoices was discharged also needs to be verified - The matter is remanded to the original authority for verification and the appeal is allowed by way of remand.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GST Adjudication & Appeals Reform
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?