TMI BlogRefund of unutilized CENVAT Credit - business of software trading - Export of services - place of...Refund of unutilized CENVAT Credit - business of software trading - Export of services - place of provisions rules - intermediary services - arranging and facilitating procuring main services and transmitting the same to their overseas customers - Rule 9(c) would not be applicable as the respondent is not an intermediary - Refund allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|