Refund of accumulated credit - export of services - With the ...

Refund of Accumulated Credit for Export of Services Allowed When Formula's Numerator and Denominator Match.

February 18, 2020

Case Laws Service Tax AT

Refund of accumulated credit - export of services - With the numerator and denominator being identical, the eligible accumulated credit would have to be sanctioned in entirety. Once eligibility is articulated in the Rules as a formula, an interpretation of the formula is beyond the authority of law. - AT

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Refund of accumulated credit - export of services - With the ...

Refund of Accumulated Credit for Export of Services Allowed When Formula's Numerator and Denominator Match.

February 18, 2020

Case Laws Service Tax AT

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