Refund of unutilized CENVAT credit accumulated - Once it is ...

Service Tax

November 18, 2021

Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input service. It is an admitted fact that credit proportionate to services provided within the taxable territory has been reversed. After such reversal remaining unutilized CENVAT Credit pertains only to export of legal services and becomes eligible for refund in terms of Rule 5 of CCR and Notification no. 27/2012-CE(NT) - AT

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Refund of unutilized CENVAT credit accumulated - Once it is ...

Service Tax

November 18, 2021

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