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Service Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

100% EOU - Refund of unutilized CENVAT Credit - scope of input ...

Case Laws     Service Tax

March 25, 2021

100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz., Business Support Service, Management, Maintenance and Repair Service, Recovery for Gym and supply of tangible goods have been held to be input services by various decisions, the appellant is entitled to refund of CENVAT credit on all these input services. - AT

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