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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Refund of unutilized CENVAT credit - Rule 5 of CCR - ...


Refund of Unutilized CENVAT Credit Allowed After Rectifying Registration Certificate Defect u/r 5 of CCR.

December 2, 2013

Case Laws     Service Tax     AT

Refund of unutilized CENVAT credit - Rule 5 of CCR - Non-inclusion of the ground floor in the centralized registration certificate may be at the most curable defect which was subsequently cured - refund allowed - AT

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