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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Refund of CENVAT Credit - the relevant date for deciding the ...


CENVAT Credit Refund Time Limit Tied to End of Quarter When FIRC Received, Rule 5, Cenvat Rules.

January 21, 2019

Case Laws     Service Tax     AT

Refund of CENVAT Credit - the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC is received in cases where the refund claims are filed on quarterly basis.

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