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Service Tax - Highlights / Catch Notes

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Refund of cenvat credit without obtaining registration - The ...

Service Tax

March 13, 2016

Refund of cenvat credit without obtaining registration - The learned Counsel for Revenue has not been able to show any provision even under Rule 5 of Cenvat Credit Rules, which provides for condition precedent for registration of the service provider. - Refund cannot be denied - HC

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