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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of unutilized CENVAT credit - Section 11B of CEA - in the ...


Eligibility for CENVAT Credit Refund: Use Export Date, Not Quarter End, as Relevant Date (Section 11B, Central Excise Act.

July 18, 2018

Case Laws     Service Tax     AT

Refund of unutilized CENVAT credit - Section 11B of CEA - in the case of export of goods, the relevant date should be the date on which the export of goods was made and not the end of the quarter.

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