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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

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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