Refund of the CENVAT Credit - time limitation - in case of ...

CENVAT Credit Refund for Export Services: Time Limit Starts on Foreign Exchange Realization Date per CBEC Notification No. 14/2016.

May 21, 2020

Case Laws Service Tax AT

Refund of the CENVAT Credit - time limitation - in case of export of services, the relevant date must be the date of realisation of foreign exchange. We find that CBEC has also subsequently come to the same conclusion and issued Notification No. 14/2016-CE(NT), dated 01.03.2016, removing the lacuna in the initial Notification No. 25/2012-CE, dt. 18.06.2012 and bringing it in harmony with the decisions of the Tribunal.

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Refund of the CENVAT Credit - time limitation - in case of ...

CENVAT Credit Refund for Export Services: Time Limit Starts on Foreign Exchange Realization Date per CBEC Notification No. 14/2016.

May 21, 2020

Case Laws Service Tax AT

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