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Service Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

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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