Case Law Details
Case Name : M/s Kijiji (India) (P.) Ltd. Vs Commissioner of Central Excise, Mumbai-I
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
We are sharing with you an important judgement of Hon’ble CESTAT-Mumbai in the case of M/s Kijiji (India) (P.) Ltd. Versus Commissioner of Central Excise, Mumbai-I [(2013]29 taxmann.com 252 (Mumbai – CESTAT)] on the issue:
Issue:
Whether any direct nexus required between input services and output services for refund?
Facts:
In the present case, M/s Kijiji (India) (P.) Ltd. (hereinafter referred to as appellants) was engaged in providing Business auxiliary services to their customers located abroad. The appellant filed a refund claim for the service tax paid on input services such as le...
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Author Bio
IS THIS APPLICABLE IN CASE OF EXPORTER USING INPUT SERVICE PROVIDED BY FOREIGN SERVICE PROVIDER IN WHICH THE SERVICE TAX IS PAID BY THE EXPORTER(REVERSE CHARGE MECHANISM)? IS THERE ANY NEED TO PROVE THE DIRECT NEXUS OF THIS INPUT SERVICE AND THE EXPORT??
Sir
this is a really eye opener and good judgement.