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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Refund - CENVAT credit - 100% EOU - export - the provisions of ...

Case Laws     Service Tax

December 1, 2016

Refund - CENVAT credit - 100% EOU - export - the provisions of rule 4(1) are not attracted and, in terms of rule 6A of Service Tax Rules, 1994, the definition of export of services is applicable thus entitling the appellant to eligibility under rule 5 of CENVAT Credit Rules, 2004 - AT

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