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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Refund claim - Notification No. 40/2012-S.T. - SEZ unit - in the ...


SEZ Unit Refund Claim Denied Without Development Commissioner's Approval for Cenvat Credit Under Notification No. 40/2012-S.T.

September 20, 2016

Case Laws     Service Tax     AT

Refund claim - Notification No. 40/2012-S.T. - SEZ unit - in the absence of any permission from the Development Commissioner to use said services, the discharging the service tax liability, would not automatically entail availment of Cenvat credit - AT

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