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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of cenvat credit - the relevant date for the purpose of ...


Time Limit for Cenvat Credit Refund Claims Starts from Quarter's End When FIRC is Received u/r 5.

July 18, 2018

Case Laws     Service Tax     AT

Refund of cenvat credit - the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of the Cenvat Credit Rules may be taken as the end of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis.

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