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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Refund of unutilized credit - Registration not compulsory for ...


Unutilized Credit Refund Allowed Without Registered Premises; Non-Registration Not a Valid Reason to Reject Claim.

January 4, 2017

Case Laws     Service Tax     AT

Refund of unutilized credit - Registration not compulsory for refund - non-registration of premises is not sufficient ground for rejection of refund. Appellant is eligible for refund of claim. - AT

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