Refund of cenvat credit - Rule 5 of CCR - Period of limitation ...

CENVAT Credit Refund u/r 5: Export of Services Considered Complete on Foreign Exchange Receipt Date.

July 19, 2013

Case Laws Service Tax AT

Refund of cenvat credit - Rule 5 of CCR - Period of limitation of one year - In case of export of Services export is complete only when foreign exchange is received in India - relevant date of export of services is date of receipt of foreign exchange - refund allowed - AT

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Refund of cenvat credit - Rule 5 of CCR - Period of limitation ...

CENVAT Credit Refund u/r 5: Export of Services Considered Complete on Foreign Exchange Receipt Date.

July 19, 2013

Case Laws Service Tax AT

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