Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 84 - AT - Service Tax100% EOU - refund claim of unutilized credit was rejected on ground that services on which credit has been availed during the quarter April 2006 to June 2006 could not be wholly consumed for export done during the quarter in question – held that refund of unutilized credit balance at end of quarter is admissible, though services have not been fully utilized in that quarter as one to one co-relation between input service & exported good is not required – credit on mobile phone is also admissible
|