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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

100% EOU - Refund of CENVAT Credit - Nexus of input services ...

Service Tax

November 9, 2020

100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold but not an input service for output service B which is exported. However, in this particular case the unit is a 100% export oriented unit and there is no domestic sale. Therefore, there is no scope for such an apprehension. - AT

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