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Service Tax - Highlights / Catch Notes

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Refund of unutilized cenvat credit - validity of SCN - ...

Case Laws     Service Tax

July 3, 2021

Refund of unutilized cenvat credit - validity of SCN - transitional credit under GST - The transition of refund amount into GST regime was merely inadvertent error and the same was made good by the appellant by reversing the credit into GSTR-3B filed in May 2018 - the appellant has not violated conditions of the N/N. 27/2012 dt. 18/06/2012 - AT

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