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Service Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Refund claim - Rule 5 of CCR, 2004 - rejection on the ground ...


Delayed Debit Won't Block Refund u/r 5 of Cenvat Credit Rules, 2004: Claim Still Valid Despite Initial Rejection.

August 5, 2017

Case Laws     Service Tax     AT

Refund claim - Rule 5 of CCR, 2004 - rejection on the ground that the appellants have not debited cenvat amount in their cenvat account before filing the refund claim - Belated debit cannot come in the ways of sanctioning the refund claim

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