The appellant, an exporter of services, accumulated CENVAT ...

Exporters Rejoice! Govt. Rules Can't Deny Refund of Accumulated Tax Credits on Non-Taxable Services.

December 27, 2024

Case Laws Service Tax AT

The appellant, an exporter of services, accumulated CENVAT credit during the relevant quarter. Despite the exported services being non-taxable, the CESTAT, relying on the Karnataka HC judgment in MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. case and its own decision in CJK KNOWLEDGEWORKS GLOBAL INDIA PVT. LTD. case, held that the appellant cannot be denied refund of accumulated CENVAT credit u/r 5 of CCR, 2004. The impugned order was set aside, and the appeal allowing cash refund of accumulated CENVAT credit was allowed.

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The appellant, an exporter of services, accumulated CENVAT ...

Exporters Rejoice! Govt. Rules Can't Deny Refund of Accumulated Tax Credits on Non-Taxable Services.

December 27, 2024

Case Laws Service Tax AT

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