Refund of unutilized CENVAT Credit - intermediary service or not ...
Court Rules on CENVAT Credit Refund for Back Office Outsourcing: Intermediary vs. Export Services Classification Dispute.
May 26, 2019
Case Laws Service Tax AT
Refund of unutilized CENVAT Credit - intermediary service or not - export of services - The Revenue has not produced any evidence as to why providing of back office process outsourcing should be treated as intermediary.
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