100% EOU - Refund of cenvat credit - there cannot be two ...
EOU Entitled to CENVAT Credit Refund; No Differing Criteria for Credit Allowance and Rebate Eligibility.
March 1, 2017
Case Laws Service Tax AT
100% EOU - Refund of cenvat credit - there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible there is provision for grant of refund or as rebate - AT
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