Grant of refund benefit not subjected to compliance of provisions of Rule 2(l) of CCR: CESTAT Allows Service Tax Refund Claim [Read Order]

Grand of service Tax Refund claim not subjected to compliance of provision of Rule 2(l) of CENVAT Credit Rules (CCR),2004.

By Shabna Rahim - On December 10, 2023 3:00 pm - 2 mins read

Grant of refund subjected to compliance - CCR - CESTAT Service Tax Refund Claim - TAXSCAN

The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the service tax refund claim and held that the grant of refund benefit was not subjected to the compliance of the provisions of Rule 2(l) of CCR. Western Union Services India Pvt. Ltd, the appellant assessee engaged in providing the output…

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