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    Service Tax

    100% EOU - Refund claim of unutilised input service tax credit -...

    Refund Denial for Export-Oriented Unit's Input Service Tax Credit Deemed Unjustified; No Condition in Notification No. 8/2016-CE (NT).

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    Service TaxJanuary 20, 2022Case LawsAT

    100% EOU - Refund claim of unutilised input service tax credit - the denial of refund claim in part, solely on the basis that the same was to be given in respect of closing balance of credit as declared in the return for the Month of June 2017, is not legal and proper, as substantive benefit cannot be denied on technical reasons, all the more, when there was no such condition in Notification No.8/2016-CE (NT) - AT

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