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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Refund of CENVAT Credit reversed - There are no hesitation to ...


Commissioner's Decision on CENVAT Credit Reversal Deemed Contrary; Appellant Entitled to Refund u/r 6 (3) (i).

November 4, 2020

Case Laws     Service Tax     AT

Refund of CENVAT Credit reversed - There are no hesitation to hold that the view taken by the Commissioner (Appeals) that the appellant has to reverse credit as per Rule 6 (3) (i) is against the provisions of law. The appellant would be eligible for refund after reversal / paying of proportionate credit on exempted services by applying Rule 6 (3) (i). - AT

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