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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Refund of unutilized CENVAT credit availed - The ...

Service Tax

August 24, 2018

Refund of unutilized CENVAT credit availed - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible for refund. - The substantive benefit cannot be denied on mere procedural infractions.

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