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1. Refund claim of unutilized CENVAT credit - export of services - assessee is eligible for refund of CENVAT credit even though the output services is exempted from the...

2. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

3. Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

4. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

5. Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the...

6. Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input...

7. Refund of unutilized CENVAT credit - In so far the claim for refund of CENVAT credit for the period prior to 01.04.2012 is concerned, as Rule at the relevant point of...

8. Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to...

9. Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and...

10. Refund of CENVAT Credit - input services - nexus with the out put service - the department is not permitted to question the eligibility of CENVAT credit at the time of...

11. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

12. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

13. Refund of accumulated/unutilised Cenvat Credit of Service Tax - ‘nexus’ between the input services and the export services - Indisputably, in the refund proceedings...

14. Refund claim on Cenvat credit of service tax denied - as per revenue input services have been received by the appellants after the period of export of services - refund...

15. Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...