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Service Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Refund of the CENVAT Credit - time limitation - in case of ...

Case Laws     Service Tax

May 21, 2020

Refund of the CENVAT Credit - time limitation - in case of export of services, the relevant date must be the date of realisation of foreign exchange. We find that CBEC has also subsequently come to the same conclusion and issued Notification No. 14/2016-CE(NT), dated 01.03.2016, removing the lacuna in the initial Notification No. 25/2012-CE, dt. 18.06.2012 and bringing it in harmony with the decisions of the Tribunal.

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