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Service Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Refund claim of Cenvat Credit in respect of unutilized Cenvat ...


Supplies to SEZ Not Classified as Exports; No Refund for Unutilized Cenvat Credit u/r 5 Cenvat Credit Rules.

April 24, 2013

Case Laws     Service Tax     AT

Refund claim of Cenvat Credit in respect of unutilized Cenvat Credit - the supplies made to SEZ cannot be treated as export for the purpose of Rule 5 of the Cenvat Credit Rules - AT

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