Cash Refund of accumulated CENVAT Credit - export of services or ...
Cash Refund of CENVAT Credit Approved for Export of Performance-Based Services, Including Technical and Consultancy Work.
October 24, 2018
Case Laws Service Tax AT
Cash Refund of accumulated CENVAT Credit - export of services or not? - Performance based service - the technical and consultancy service, commences from the stage of undertaking test on the goods procured and completes on delivery of the necessary test report to the overseas client - refund allowed.
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