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Service Tax - Highlights / Catch Notes

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Refund of unutilised CENVAT credit - amount paid under Voluntary ...


Clarification on Refund of Unutilized CENVAT Credit and VCES Payments u/s 107; Eligibility Criteria Highlighted.

March 25, 2019

Case Laws     Service Tax     AT

Refund of unutilised CENVAT credit - amount paid under Voluntary Compliance Encouragement Scheme (VCES) - Section 107 has never debarred the assessee from claiming refund if it is otherwise entitled to.

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