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Service Tax - Highlights / Catch Notes

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Refund of service tax - since the appellant had reversed the ...

Service Tax

March 1, 2016

Refund of service tax - since the appellant had reversed the credit even before making application of refund and under the admitted fact that same was not utilized by them it is considered as if Cenvat credit not availed and therefore condition provided under clause 2(g) of the Notification No. 40/2012-ST stand complied with - AT

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