One-to-one correlation between output service and input service not required for for claiming refund
Last updated: 28 July 2021
Court :
CESTAT, Bangalore
Brief :
The Hon'ble CESTAT, Bangalore in General Motors Technical Centre India Pvt. Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20400 of 2020, dated April 1, 2021] set aside the order passed by the Commissioner (Appeals) rejecting the refund claim of unutilized CENVAT credit of the assessee. Held that, there is no need to establish one-to-one correlation between output service exported and input service used in such services.
Citation :
Service Tax Appeal No. 20400 of 2020, dated April 1, 2021
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Bimal Jain
Published in Service Tax
Views : 238
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