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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Refund claim - unutilized input service credit - Rule 5 of CCR, ...

Case Laws     Service Tax

May 4, 2017

Refund claim - unutilized input service credit - Rule 5 of CCR, 2004 read with N/N. 5/2006-CE - the principle of unjust enrichment is not applicable in the export of services - Further, the appellate order being beyond the scope of SCN is not sustainable - AT

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