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    Service Tax

    Refund of service tax remaining unutilized - Rule 5 - Export of...

    Refund Denial for Unutilized Service Tax Overturned Due to Unsustainable Rejection Based on CENVAT Credit Non-Disclosure in ST-3 Return.

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    Service TaxOctober 29, 2019Case LawsAT

    Refund of service tax remaining unutilized - Rule 5 - Export of services - the denial of the refund only on the basis of non-disclosure of the cenvat credit in ST-3 return is not legally sustainable and therefore, the rejection of refund on this ground is set aside.

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