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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

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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