https://www.taxtmi.com/highlights?id=54734 Refund of accumulated credit - ascertainment of eligible refund under Rule 5 - In both the numerator and denominator, the amount of export turnover have to be considered (i.e. same figure ) when there is no domestic services rendered by the assessee appellant inasmuch as the “value of all other services” would be ‘NIL’ in the given case. There is no reason to consider the aggregate of the value of export turnover payment of which has been received and those for which payment has not been received, since not required in the prescribed formula - AT en-us Sat, 12 Sep 2020 14:17:09 +0530 Sat, 12 Sep 2020 14:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54734 Refund of accumulated credit - ascertainment of eligible refund under Rule 5 - In both the numerator and denominator, the amount of export turnover have to be considered (i.e. same figure ) when there is no domestic services rendered by the assessee appellant inasmuch as the “value of all other services” would be ‘NIL’ in the given case. There is no reason to consider the aggregate of the value of export turnover payment of which has been received and those for which payment has not been received, since not required in the prescribed formula - AT Highlights Service Tax Sat, 12 Sep 2020 14:17:09 +0530 https://www.taxtmi.com/highlights?id=54734