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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