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Service Tax - Highlights / Catch Notes

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Rejection of rebate claim - Refund or rebate claim - the denial ...


Rebate Claim Denial Overturned; Claimants Entitled to Rebate Under Notification 11/2005 Despite Rule 5 Cenvat Credit Rules Issue.

April 4, 2020

Case Laws     Service Tax     AT

Rejection of rebate claim - Refund or rebate claim - the denial of rebate on the ground of not opting for refund under Rule 5 of CCR, is not sustainable in law and therefore, appellants are entitled to the rebate under the provisions of Notification 11/2005

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