Refund of unutilzed CENVAT credit - Management or Business ...
Refund of Unutilized CENVAT Credit Approved for Real Estate Advisory Services under MBCS Classification.
March 17, 2018
Case Laws Service Tax AT
Refund of unutilzed CENVAT credit - Management or Business Consultant Service (MBCS) - Business Auxiliary Service (BAS) - Providing Real Estate Advisory Service (REAS) to foreign/ overseas clients in respect of the properties situated in India - The activities would come within the purview of “MBCS” and the appellants are entitled for the refund benefit - AT
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