Refund of Cenvat Credit cannot be claimed as credit in Service Tax Return

Rungta Mines Limited Vs Commissioner of Central Goods & Services Tax and Central Excise (Jharkhand High Court)

In the instant case, as per the case of the petitioner, the entire problem has cropped up due to non-receipt of the invoice in original from the port authorities although the port services were availed and payments for the same to the port authorities were made by the petitioner in the month of April 2017, the invoice was generated by the port authorities in the month of May 2017 but the origina

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