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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund of unutilized CENVAT Credit - export of services - denial ...

Case Laws     Service Tax

November 20, 2018

Refund of unutilized CENVAT Credit - export of services - denial of refund on the ground that the appellant has exported exempted services, but failed to observe the requirements specified in Rule 6 of the Cenvat Credit Rules - refund cannot be rejected on these grounds.

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