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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Refund - Export of services - Non unutilized CENVAT Credit - ...

Case Laws     Service Tax

June 9, 2015

Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the basis of the cenvat credit available in the Cenvat Credit Account and not on the basis of the closing balance of Cenvat credit shown in ST-3 Return - AT

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