No refund can be granted under the Cenvat Credit Rules in respect of services other than services consumed for providing output service in view of express language used in statute
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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 authorizing sanction of refund if the credit of service tax does not relate to services consumed for providing the output service.
CESTAT, SOUTH ZONAL BENCH, BANGALORE
Kbace Tech Pvt. Ltd.
v.
CCE/CST
Appeal No. ST/304/09
March 19, 2010
