Case Law Details
Case Name : Microsoft Research Lab India Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore)
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All CESTAT CESTAT Bangalore
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Microsoft Research Lab India Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore)
CESTAT find that the appellant has given detailed justification for each of the impugned services involved in these two appeals with judicial precedents and the impugned services have been used by the appellant for rendering the output services. Further, I find that the reasoning given by the Commissioner(A) in the impugned orders is not correct in law and the correct position in law is that to test for eligibility is whether input
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