Refund - Unutilized CENVAT Credit - Export of service or not - ...
Refund Approved for Unutilized CENVAT Credit on Export Services to US Entity, Despite Research Conducted in India.
November 5, 2015
Case Laws Service Tax AT
Refund - Unutilized CENVAT Credit - Export of service or not - research and analysis regarding investment was carried out in India but that services are provided to US based entity and the recipient is a US based entity - To be held as Export of services - Refund allowed - AT
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