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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Refund of un-utilized CENVAT Credit - the assessee is not a ...


Non-registered entities can't claim unutilized CENVAT Credit refund u/r 5, Cenvat Credit Rules 2004.

February 22, 2016

Case Laws     Service Tax     AT

Refund of un-utilized CENVAT Credit - the assessee is not a registered Central Excise or Service Tax assessee and therefore cannot come under the purview of Cenvat Credit Rules, 2004 and therefore cannot claim refund under Rule 5 of the Cenvat Credit Rules, 2004 - AT

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