1
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2013
(1) ECS (137) (Tri-Mum)
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M/s BNY Mellon International
Operation (India) Pvt. Ltd
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Export of Business Auxiliary Services
under resulted in accumulation of un-utilized credit of service tax availed
on input services. Appellants filed three separate refund claims which were
rejected on the ground that these input services have been received by the
appellants after the period of export of services. In case of Shell India
Markets Pvt. Ltd. vs. CCE, Bangalore - 2012 (278) E.L.T 50 (Kar.)it was held that it is necessary to verify not only
that particular input service is consumed for providing particular output
service but also that eligible service received under various invoices have
actually gone into consumption for providing impugned exported output service
and not utilized for other purpose
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