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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - works ...

Service Tax

June 21, 2018

Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - works contract service were not used for construction or execution of works contract of building or civil structure or for laying foundation or making structure for support of capital goods but it is used in maintenance related work which is clear from the invoice therefore works contract service is also not excluded in the present case - refund allowed.

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