Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 812 - AT - Service TaxRefund of unutilized CENVAT credit - Export of services - Rule 5 of Cenvat Credit Rules, 2004 readwith N/N. 27/2012-CE (NT) dated 18/06/2012 - Held that:- The exporter has fulfilled the substantial conditions of the N/N. 27/2012-CE (NT) readwith Rule 5 and therefore the refund for accumulated Cenvat credits under Rule 5 of the Cenvat Credit Rules, 2004 need to be refunded to them - Since substantial condition of Rule 5 and N/N. 27/2012-CE (NT) has been fulfilled by the exporter namely M/s Xander Advisors India Pvt. Ltd. refund is to be allowed - appeal dismissed - decided against Revenue.
|