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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Refund of accumulated CENVAT credit - export of service - period ...


CENVAT Credit Refund for Export Services: Limitation Period Starts After Quarter Ends, Per Section 11B.

February 16, 2019

Case Laws     Service Tax     AT

Refund of accumulated CENVAT credit - export of service - period of limitation - since under Section 11B it cannot start on any date before the end of the quarter, the same has to be reckoned from next date when quarter ends.

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