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2009 (2) TMI 110 - AT - Service TaxRefund of unutilized input service credit on export of final product - with effect from 10.09.2004, Rule 5 of Cenvat Credit Rules, provided refund of Cenvat Credit on input or input service - Even though the rule allows it, Notification no. 11/2002 dated 01.03.2002 did not provide the refund - But, that notification was superseded by another Notification 5/2006 dated 14.03.2006 providing refund of input credit also, which has been not utilized - there is indeed a provision u/r 5 for such refund w.e.f. 10.9.04, just because the notification has not been issued at that time, we cannot deny the benefit provided in the Rule – Not. no. 5/06 to be taken as effective from 10.9.04 - refunds pertain prior to 14.03.2006 so this is admissible
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