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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Eligibility for refund of accumulated CENVAT credit - Rule 5 of ...

Service Tax

March 28, 2016

Eligibility for refund of accumulated CENVAT credit - Rule 5 of CCR - there was no taxability of any service provided by respondent prior to registration. Accordingly, input credit was not possible to be utilized for which that was accumulated. - credits were accumulated prior to registration - No refund can be granted - AT

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