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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Refund of cenvat credit - a manufacturer who clears a final ...


Manufacturers exporting under bond or undertaking can claim CENVAT credit refund; exported goods not deemed exempt per Rule 5.

December 6, 2018

Case Laws     Service Tax     AT

Refund of cenvat credit - a manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking which is exported without payment of service tax shall not be an exempted goods and as such shall be allowed refund of cenvat credit in view of Rule 5

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