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2017 (3) TMI 869 - AT - Service Tax100% EOU - refund claim - encashment of unutilized Cenvat Credit of input services used in the manufacture of the final product which was exported during the period 10.09.2004-31.03.2005 - Held that: - rule 5 itself provides for the utilisation of the input credit and input service credit and where such input service credit or input credit cannot be utilized, then the same can be given as refund. So, there is indeed a provision. Just because the notification has not been issued at that time; we cannot deny the benefit provided in the Rule - appeal allowed - decided in favor of appellant.
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