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Service Tax - Highlights / Catch Notes

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Refund claim - Rule 5 of CCR, 2004 - refund cannot be denied ...


Refund Claim u/r 5 CCR 2004 Not Denied If Cenvat Credit Column in Service Tax Returns Shows 'Nil'.

October 12, 2017

Case Laws     Service Tax     AT

Refund claim - Rule 5 of CCR, 2004 - refund cannot be denied merely on the ground that in the Service Tax Returns, the Cenvat credit column was shown as ‘Nil’.

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