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Service Tax - Highlights / Catch Notes

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Rejection of Refund claim - export of services - Rule 5 of ...


Refund for Export of Services u/r 5 Approved; GST Regime Prohibits Further Cenvat Debits, Interest Due.

November 17, 2022

Case Laws     Service Tax     AT

Rejection of Refund claim - export of services - Rule 5 of Cenvat Credit Rules - there cannot be any more debit in the cenvat credit register on or after 01.07.2017 due to implementation of the GST regime - The Adjudicating Authority is directed to grant the refund alongwith interest - AT

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