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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Rejection of refund claim - denial of CENVAT credit - Rule 5 of ...

Service Tax

January 7, 2017

Rejection of refund claim - denial of CENVAT credit - Rule 5 of Cenvat Credit Rules, 2002 - the value of service provided by the overseas branch office of the appellant to the foreign base service recipient is neither includible in the export turnover nor in total turnover of the appellant. - AT

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