ST : Input services received after period of export cannot be regarded as used for purpose of exported service and are not eligible for refund under Rule 5 of CENVAT Credit Rules, 2004

ST : Input services received after period of export cannot be regarded as used for purpose of exported service and are not eligible for refund under Rule 5 of CENVAT Credit Rules, 2004


[2013] 31 taxmann.com 58 (Mumbai - CESTAT)

CESTAT, MUMBAI BENCH

BNY Mellon International Operations (India) (P.) Ltd.