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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

100% EOU - refund of accumulated CENVAT Credit - the benefit of ...


EOUs can claim refund of accumulated CENVAT Credit u/r 5, even if not shown in ST-3 Returns.

November 29, 2018

Case Laws     Service Tax     AT

100% EOU - refund of accumulated CENVAT Credit - the benefit of refund in terms of Rule 5 cannot be denied on mere non-reflection of the credit particulars in the ST-3 Returns for such relevant period.

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