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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Refund of unutilized CENVAT credit - at the time of availment of ...


Denial of Refund for Unutilized CENVAT Credit Unjustified as Revenue Didn't Dispute Input Service Classification Initially.

February 15, 2018

Case Laws     Service Tax     AT

Refund of unutilized CENVAT credit - at the time of availment of cenvat credit it was not disputed by the Revenue that these services are not ‘input services’. In the circumstances, at the time of claiming the refund claim, cenvat credit cannot be denied - AT

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