Refund Claim on Input Service - Accumulated input service ...
Refund Claim on Input Service Credit Allowed for Previous Period, No Restriction Under Notification No. 5/2006-C.E. (N.T.
September 2, 2013
Case Laws Service Tax AT
Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there was no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter - AT
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