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    August 9, 2025 News Indian Laws
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    Service Tax

    Refund of accumulated CENVAT Credit - export of service - It is...

    Refund Adjudication u/r 5 Should Ignore Rule 2(l) Requirements for CENVAT Credit on Export Services.

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    Service TaxDecember 28, 2018Case LawsAT

    Refund of accumulated CENVAT Credit - export of service - It is a settled position of law that the authorities while adjudicating the refund application under Rule 5 of the rules, should not look into the aspect of consideration of the requirement of Rule 2 (l) of the rules.

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