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Service Tax - Highlights / Catch Notes

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Refund of pre-deposit made under Section 35F by way of reversal ...

Service Tax

November 18, 2022

Refund of pre-deposit made under Section 35F by way of reversal in GST-ITC credit - Since the Commissioner (Appeals) has agreed that the appellant is eligible to avail the credit in their electronic credit ledger the appeal should not have been rejected, whereas the refund should have been allowed if not in cash, but atleast by way of credit in their electronic credit ledger - AT

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