Refund Granted for Excess Service Tax Deposit Due to Unutilized Cenvat Credit After Business Closure by Proprietor's Death.

Refund Granted for Excess Service Tax Deposit Due to Unutilized Cenvat Credit After Business Closure by Proprietor's Death. https://www.taxtmi.com/highlights?id=69904 Refund claim on account of excess deposit of Service Tax on account of unutilized Cenvat Credit - Closure of business due to death of the proprietor - the fact of closure of business leading to non-utilization thereof, cannot deprive the deceased of their accrued interests in law and following judicial discipline and precedent decisions, the appeal is allowed with consequential relief. - AT en-us Tue, 23 May 2023 08:12:02 +0530 Tue, 23 May 2023 08:12:02 +0530 TaxTMI RSS Generator Refund Granted for Excess Service Tax Deposit Due to Unutilized Cenvat Credit After Business Closure by Proprietor's Death. https://www.taxtmi.com/highlights?id=69904 Refund claim on account of excess deposit of Service Tax on account of unutilized Cenvat Credit - Closure of business due to death of the proprietor - the fact of closure of business leading to non-utilization thereof, cannot deprive the deceased of their accrued interests in law and following judicial discipline and precedent decisions, the appeal is allowed with consequential relief. - AT Highlights Service Tax Tue, 23 May 2023 08:12:02 +0530 https://www.taxtmi.com/highlights?id=69904