Cenvat Credit - Refund under Rule 5 - Method for calculation of ...
Cenvat Credit Refunds: Relevant Date Calculation for Service Providers and Receivers u/r 5 Explained.
March 11, 2015
Case Laws Service Tax AT
Cenvat Credit - Refund under Rule 5 - Method for calculation of relevant date - the relevant date should be the date on which the consideration has been received where the claimant is service provider and consideration paid where the claimant is service receiver. - AT
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