Case Law Details
Case Name : Kbace Tech Pvt. Ltd. Vs CCE/ CST (CESTAT Bangalore)
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
Recently in the case of Kbace Tech Pvt. Ltd. Vs CCE/ CST CESTAT ruled that the refund or CENVAT credit on input services is allowed only if the services are consumed in the output service. It is held that the Board’s Circular No. 120/01/2010-ST, dated 19-1-10 does not have the effect of amending the statute and cannot be seen as authorising sanction of refund if the credit of service tax does not relate to services consumed for providing the output service.
The Order has initiated the new battle between the tax administration authorities and judicial organs over legislative intentions beh...
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This case law has tried to unsettle the almost settled law. This case law also fails to give a liberal interpretation on the subject.
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