Refund of Service Tax Paid u/r 5B of Cenvat Credit Rules: Interpretation Crucial for Granting Refunds.

Refund of service tax paid - Scope of Rule 5B of CCR - Since the respondent discharged the service tax liability in the capacity of recipient of service, Rule 5B should be equated with Rule 5 of the rules, for grant of refund of service tax paid on the taxable services. .....

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