Refund of un-utilized CENVAT credit - denial of refund on the ...
Refund Cannot Be Denied for Late Invoice; Procedural Violation Not Sufficient to Withhold Un-utilized CENVAT Credit.
July 12, 2018
Case Laws Service Tax AT
Refund of un-utilized CENVAT credit - denial of refund on the ground that respondent had not raised invoice within 14 days of rendering the service - it is merely a procedural violation - refund cannot be denied on this ground.
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