M/s. Nuware Systems Pvt. Ltd. Versus Commissioner of Service Tax Bangalore - Service Tax - Case Laws

M/s. Nuware Systems Pvt. Ltd. Versus Commissioner of Service Tax Bangalore - Service Tax - CESTAT BANGALORE - Tri - Refund of unutilized CENVAT credit - Rule 5 of CENVAT Credit Rules read with Notification No.5/2006-CE (NT) dated 14.3.2006 - Rejection of refund claim - whether appellant is eligible for the refund of the service tax paid by the service provider and utilized by him for rendering output services - Held that - car parking area and other maintenance charges levied by the apartment is................................... Service Tax - Case Laws