Refund of the CENVAT Credit - Relevant date - Apex court ...

Service Tax

January 23, 2024

Refund of the CENVAT Credit - Relevant date - Apex court dismissed the appeal of the revenue against the decision where: he Tribunal has reaffirmed the principle that for exported services, the relevant date for claiming a refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, is the date of realization of foreign exchange, not the date of the export invoice - SC

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Refund of the CENVAT Credit - Relevant date - Apex court ...

Service Tax

January 23, 2024

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