Exporters Can Claim Refunds on Unutilized CENVAT Credit Without Direct Input-Output Service Nexus; Focus on Facilitation.

Refund of unutilized cenvat credit - nexus between the input services and the output services which is exported - no correlation is required because the intention of the Government is to allow refund to the exporters and the Circular/clarification issued on this subject have to be viewed with the objective of allowing the refund. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X