Refund Denial for Unutilized Service Tax Overturned Due to Unsustainable Rejection Based on CENVAT Credit Non-Disclosure in ST-3 Return.

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 service tax remaining unutilized - Rule 5 - Export of services - the denial of the refund only on the basis of non-disclosure of the cenvat credit in ST-3 return is not legally sustainable and therefore, the rejection of refund on this ground is set aside.....