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Service Tax - Highlights / Catch Notes

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Refund claim - Cenvat credit on input services - rejection on ...

Service Tax

July 27, 2017

Refund claim - Cenvat credit on input services - rejection on the ground that the input credit taken on services against which no invoice or payment challans have been furnished and secondly input credit has been claimed against invoices not in compliance with Rule 4A of the Service Tax Rules - refund cannot be denied merely on procedural lapse.

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