Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - ...

Assessees can claim refunds for unutilized CENVAT Credit u/r 5 without showing debited amounts in ST-3 returns.

May 24, 2019

Case Laws Service Tax AT

Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - The condition does not require the assessee to reflect the amount debited in their ST-3 returns. It is sufficient if the assessee debits the amount claimed as refund in their accounts.

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Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - ...

Assessees can claim refunds for unutilized CENVAT Credit u/r 5 without showing debited amounts in ST-3 returns.

May 24, 2019

Case Laws Service Tax AT

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