TMI BlogAppellant EOU cannot claim refund or CENVAT credit for input services without account balances.100% EOU - Refund of unutilized CENVAT credit - the appellant is not eligible to claim refund or cenvat credit on the input services of which there are no balances in their books of accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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