Cash Refund of CENVAT Credit for 'Intermediary Services' u/r 2(f): Clarification on Export Services and Pre-2014 Sales.

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Full Text of the Document

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....Cash refund of accumulated CENVAT Credit - ‘intermediary services’ - Rule 2(f) - export service or not - the definition of intermediary cannot be made applicable to sale of goods for the period prior to 01.10.2014....