CESTAT upholds eligibility of Capita India for Interest on delayed Sanction of Refund Claim under Rule 5 of CCR [Read Order]

By Kalyani B. Nair - On December 19, 2022 5:31 pm - 2 mins read
CESTAT - Capita India - Interest - Refund Claim - CCR - Cenvat Credit Rules - Excise - Customs - Service Tax - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the eligibility of Capita India Pvt Ltd, the appellant for interest on delayed sanction of refund claim under Rule 5 of Cenvat Credit Rules, 2004. The appellant is engaged in the provision of business support service to its customer located outside India which qualifies as…

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