Dispute Over Refund of Unutilized CENVAT Credit in Export of Services; Rule 5 of Export of Service Rules, 2005.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of unutilized cenvat credit - Export of services - lower Authorities mixed up the two issues - NTF 12/05-ST issued under Rule 5 of the Export of Service Rules, 2005, prescribing conditions to be fulfilled and the procedure to be followed for claiming rebate, has no application - AT....