dear experts,
is eligible ITC on input services for refund under any circumstances...
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Refund on input services
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Refund can be claimed only under Inverted duty structure and in case of exports
As per recent judgement of Supreme court the refund not allowed on input services under inverted duty structure rule 89(5)....in view of the judgement is it applicable to rule 89(4) on exports of services with or without payment tax
Only in case of exports......
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