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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Refund of CENVAT Credit - even if ST-3 return for a particular ...

Case Laws     Service Tax

January 25, 2019

Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis of cenvat credit available in cenvat credit account and not on the basis of closing balance of cenvat credit shown in ST-3 return.

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