100% EOU - refund of CENVAT Credit - export of services - Since ...

Service Tax

February 7, 2020

100% EOU - refund of CENVAT Credit - export of services - Since the amended rule w.e.f. 01.04.2012 does not provide for establishment of nexus between the input and the output services and the benefit of refund is to be extended only on compliance of the formula prescribed therein, the denial of refund benefit on the ground of non-establishment of nexus cannot be sustained.

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100% EOU - refund of CENVAT Credit - export of services - Since ...

Service Tax

February 7, 2020

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