TaxTMI 
TaxTMI 
Refund of accumulated credit to a Service provider on closure of business / surrender of Registration
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....efund of accumulated credit to a Service provider on closure of business / surrender of Registration<br> Query (Issue) Started By: - Vinay Kunte Dated:- 7-3-2014 Last Reply Date:- 13-3-2014 Service Ta....
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....x<br>Got 3 Replies<br>Service Tax<br>Is the Refund of balance / accumulated Cenvat Credit available to a Service Provider if decides to close the business and surrender the registration? If yes, what....
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.... is the procedure? Reply By Pradeep Khatri: The Reply: Dear Vinay, Please check Rule 5 of the Cenvat Credit Rules, 2004. Regards, Team YAGAY & SUN (Indirect Tax Consultants) Reply By Vinay Kun....
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....te: The Reply: Rule 5 of C.C.R. 2004, speaks of the unutilized credit of Service Tax accumulated due to export of service, towards payment of Service tax on outward Services or payment of Excise Duty....
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.... on Goods. But, it also stipulates certain conditions as may be notified by the Govt. Are there any procedures / conditions laid down vide any Circular / Notification in this respect? Also please no....
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....te that the Refund is required due to closure of business. Is there any specific provision for that? Reply By Pradeep Khatri: The Reply: Dear Vinay, Please meet with Commissioner/Deputy Commissione....
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....r or Asstt. Commissioner in this regard and submit a write-up to the concerned authority. Regards, Team YAGAY & SUN (INDIRECT TAX CONSULTANTS)<br> Discussion Forum - Knowledge Sharing ....