Case Law Details
General Motors Technical Centre India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
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.
Facts:
General Motors Technical Centre India Pvt. Ltd (“the Appellant”) is engaged in providing Consulting Engineer Services to their customers located outside India and are availing the facility of CENVAT credit of service tax paid on input services which are required for providing the resultant output service as per the provision of CENVAT Credit Rules, 2004 (“the CCR”)
The Appellant filed a refund claim for INR 4,26,79,323/- for refund of unutilized CENVAT credit in respect of service tax paid on various input services said to have been used for providing output services exported outside India, during the period October 2015 to December 2015.
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