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Service Tax - Highlights / Catch Notes

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Refund of unutilized cenvat credit - nexus between the input ...


Exporters Can Claim Refunds on Unutilized CENVAT Credit Without Direct Input-Output Service Nexus; Focus on Facilitation.

April 23, 2021

Case Laws     Service Tax     AT

Refund of unutilized cenvat credit - nexus between the input services and the output services which is exported - no correlation is required because the intention of the Government is to allow refund to the exporters and the Circular/clarification issued on this subject have to be viewed with the objective of allowing the refund. - AT

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