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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Refund claim - export of services - Whatever credit has been ...


Eligibility for Service Export Refunds Hinges on Credit Utilization; Rebates Valid Unless Credit is Contested.

December 18, 2018

Case Laws     Service Tax     AT

Refund claim - export of services - Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible, there is provision for grant of refund or rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned.

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