Refund of accumulated Cenvat credit - Applicability of Rule 5 of ...

Refund of Cenvat Credit: Rule 14 vs. Rule 5 Proceedings Clarified for Proper Case Handling.

January 9, 2024

Case Laws Service Tax AT

Refund of accumulated Cenvat credit - Applicability of Rule 5 of CCR - Even if the contention of the revenue was to be accepted then also the credit should have been denied by initiating the proceedings under Rule 14 and not in proceedings of refund under Rule 5 of CENVAT Credit Rules, 2004. - AT

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Refund of accumulated Cenvat credit - Applicability of Rule 5 of ...

Refund of Cenvat Credit: Rule 14 vs. Rule 5 Proceedings Clarified for Proper Case Handling.

January 9, 2024

Case Laws Service Tax AT

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