The drawback Rules are not applicable for the input services ...

Refund Allowed for Services Received Post-Manufacturing; Drawback Rules Exclude These from Export Goods Calculation.

July 15, 2017

Case Laws Service Tax AT

The drawback Rules are not applicable for the input services received for export of goods which only includes input services used in manufacturing or processing of export goods. Admittedly, the services in question have been received by the appellant after manufacturing of goods and the same is not included while calculating the drawback claim - refund allowed.

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The drawback Rules are not applicable for the input services ...

Refund Allowed for Services Received Post-Manufacturing; Drawback Rules Exclude These from Export Goods Calculation.

July 15, 2017

Case Laws Service Tax AT

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