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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - Rule 5 of CCR read with N/N. 27/2012-CE(NT) dt. ...


Refund Claim Rejected Unjustly: Registration Not Mandatory u/r 5 of Cenvat Credit Rules, Notification 27/2012-CE(NT).

March 29, 2017

Case Laws     Service Tax     AT

Refund claim - Rule 5 of CCR read with N/N. 27/2012-CE(NT) dt. 18/06/2012 - rejection on the ground that the appellant had not taken registration - Registration not compulsory for refund - the rejection of refund is unjustified - AT

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