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Cenvat Credit - Export of services by the 100% EOU - As per Rule 4A of Service Tax Rules, 1994, there is no requirement that the premises of the service recipient has to be registered. Therefore, the denial of refund on this ground is unjustified. - Tri

Service Tax - Cenvat Credit - Export of services by the 100% EOU - As per Rule 4A of Service Tax Rules, 1994, there is no requirement that the premises of the service recipient has to be registered. Therefore, the denial of refund on this ground is unjustified. - Tri - TMI Updates - Highlights .....

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