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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

The relevant date for the purposes of deciding the time limit ...


Refund Claim Time Limit Linked to Quarter-End of FIRCs Receipt per Rule 5 of CENVAT Credit Rules.

May 24, 2018

Case Laws     Service Tax     AT

The relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the quarter in Which the FIRCs are received in cases where refund claims are filed on a quarterly basis. - AT

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