Refund claim of cenvat credit of service tax paid under reverse ...

December 4, 2017

Case Laws Central Excise AT

Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial service tax has been imposed on them they become service provider is misplaced - The Act differentiates between the service provider and person liable to pay service tax under different circumstances - Rule 5B has no application in this case - AT

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Refund claim of cenvat credit of service tax paid under reverse ...

December 4, 2017

Case Laws Central Excise AT

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