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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Refund of un-utilized Cenvat Credit - 100% EOU - appellant is ...


Export Unit Challenges Inconsistent Standards for Cenvat Credit Refunds, Seeks Uniform Criteria Under Export of Service Rules 2005.

July 30, 2016

Case Laws     Service Tax     AT

Refund of un-utilized Cenvat Credit - 100% EOU - appellant is exporting entire taxable services in terms of Export of Service Rules 2005 - two different yardstick, one for permitting credit and the other for eligibility for granting rebate cannot be followed - AT

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