Refund Claim u/r 5 CCR 2004 Not Denied If Cenvat Credit Column in Service Tax Returns Shows 'Nil'.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - Rule 5 of CCR, 2004 - refund cannot be denied merely on the ground that in the Service Tax Returns, the Cenvat credit column was shown as ‘Nil’.....