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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Refund of unutilized cenvat credit - Rule 5 of CCR - supply part ...


Company Wins Refund of Unutilized CENVAT Credit for Supplies to Export-Oriented Units u/r 5 CCR.

December 2, 2013

Case Laws     Service Tax     AT

Refund of unutilized cenvat credit - Rule 5 of CCR - supply part of their products to other 100% EOU - In the case of rebate and refunds on exports the policy of the government has been to grant such benefits when goods are supplied to SEZ. The same logic should apply for supply to EOUs also - refund allowed - AT

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