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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Refund of unutilized CENVAT credit - even though the payment was ...

Case Laws     Service Tax

December 18, 2017

Refund of unutilized CENVAT credit - even though the payment was not made by the appellant for the services within the quarter for which the refund was claimed, the same has been made in the subsequent quarter. If that is so, then it becomes only a procedural lapse for which the substantial benefit of refund cannot be denied to the appellant - AT

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