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Rejection of Service Tax Rebate Claim for Missing Documents Not Justified: Gujarat HC
Case Law Details
- Case Name
- Vodafone Idea Limited Vs Union of India & Ors. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Vodafone Idea Limited Vs Union of India & Ors. (Gujarat High Court)
Gujarat High Court held that rejection of rebate claim under rule 5 of the Export Rules for want of documents not justified since and department cannot deny rebate claim which was legally entitled to petitioner.
Facts- The petitioner company was holding Service Tax Registration with the Commissioner of Service Tax, Division-II, Range XX, Commissionerate Delhi. With effect from 12th February 2016, the petitioner obtained Centralized Registration for its premises located at Ahmedabad, falling within the jurisdiction of respo...
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