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Service Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

100% EOU - Refund of unutilized CENVAT credit - the appellant is ...


Appellant EOU cannot claim refund or CENVAT credit for input services without account balances.

October 3, 2017

Case Laws     Service Tax     AT

100% EOU - Refund of unutilized CENVAT credit - the appellant is not eligible to claim refund or cenvat credit on the input services of which there are no balances in their books of accounts

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