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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Refund - unutlized cenvat credit - export of goods - Where the ...


Exporter Entitled to Cenvat Credit Refund for Exports; Must Prove No Double Claims by Them or Manufacturer.

September 17, 2015

Case Laws     Service Tax     AT

Refund - unutlized cenvat credit - export of goods - Where the exporter is not a manufacturer, he only has to satisfy that neither Cenvat credit has been taken by the manufacturer or by him not the manufacturer have separately applied for refund with respect to the same taxes, which the appellants have done in support of its claim - AT

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