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Service Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Refund of accumulated/unutilized Cenvat Credit of Service tax - ...


Appellants Granted Refund of Unutilized Cenvat Credit; Evidence Sufficient to Establish Nexus for Refund Claim.

November 28, 2022

Case Laws     Service Tax     AT

Refund of accumulated/unutilized Cenvat Credit of Service tax - Nexus - The mails and invoices, which have been produced here also, are sufficient to establish the nexus. Law does not require one to one correlation unless the availment of Cenvat credit itself - the appellants are entitle for the refund- AT

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