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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Refund - Rule 5 of the Cenvat Credit Rules, 2004 - eligible ...


Appellant's Refund Claim Denied: Service Tax Credits for Pre-March 2006 Input Services Not Allowed u/r 5 Cenvat Credit Rules.

August 4, 2016

Case Laws     Service Tax     AT

Refund - Rule 5 of the Cenvat Credit Rules, 2004 - eligible input services - It can be seen that most of the credit claimed by the appellant pertains to the period prior to 1/03/2006, during which period credit of service tax paid on services used for manufacture of goods exported was not permissible at all. - AT

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