Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1503 - HC - Service TaxWhether for claiming refund of CENVAT credit on the service used as an input service for export of service there was any time limit within which such application had to be filed as per the then prevailing notification no.5/2006 dated 14.03.2006 which governed the case of the present appellant and consequently whether the Tribunal was right in holding that notification no.14/2016 dated 01.03.2016 was merely clarificatory in nature? Tax Appeal is ADMITTED for consideration on substantial question of law.
The Gujarat High Court admitted a Tax Appeal to consider the time limit for claiming refund of CENVAT credit on input services used for service export. The appeal questioned the applicability of notification no.5/2006 dated 14.03.2006 and whether notification no.14/2016 dated 01.03.2016 was clarificatory.
|