No denial of refund based on splitting of invoices for Service Tax paid properly

Swan Defence And Heavy Industries Limited Vs Commissioner of C.E. & S.T (CESTAT Ahmedabad)

No denial of refund based on splitting of invoices for Furniture and Building Rent if Service Tax was properly paid

Conclusion: Splitting of invoices between furniture and building rent should not lead to denial of a refund when service tax has been properly paid under the category of “Renting of Immovable Property. Artificial splitting of charges should not be a reason to reject the refund if the service was used for authorized SEZ operations and tax was correct

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