Refund of accumulated credit - Input services - Undisputedly in ...

Case Laws Service Tax

September 23, 2021

Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby credit availed during the period under consideration is sought to be denied or varied, is not permissible. If the quantum of the Cenvat Credit is sought to be varied, by holding that certain services do not qualify as input services then the same could have been done by invoking the provisions of Rule 14 of the CENVAT Credit Rules, 2004. - AT

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Refund of accumulated credit - Input services - Undisputedly in ...

Case Laws Service Tax

September 23, 2021

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