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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Refund of unutilised credit - export of service - there is ...


Refund Entitlement for Unutilized Credit on Export Services: Ensuring Fair Calculation and Adherence to Board's Circular.

January 30, 2017

Case Laws     Service Tax     AT

Refund of unutilised credit - export of service - there is one-to-one relation and indefeasible right undeniable - The calculation should not deprive the appellant from the relief admissible in the respective quarter giving due regard to the spirit of the Board circular. - AT

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