Refund claim - unutilized input service credit - Rule 5 of CCR, ...

Refund Claim on Unutilized Input Service Credit: Unjust Enrichment Principle Not Applicable to Export Services u/r 5.

May 4, 2017

Case Laws Service Tax AT

Refund claim - unutilized input service credit - Rule 5 of CCR, 2004 read with N/N. 5/2006-CE - the principle of unjust enrichment is not applicable in the export of services - Further, the appellate order being beyond the scope of SCN is not sustainable - AT

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Refund claim - unutilized input service credit - Rule 5 of CCR, ...

Refund Claim on Unutilized Input Service Credit: Unjust Enrichment Principle Not Applicable to Export Services u/r 5.

May 4, 2017

Case Laws Service Tax AT

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