Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Refund of CENVAT Credit - Export of Services - Revenue denied ...

Service Tax

October 26, 2015

Refund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have chosen that route instead of submitting its claim under Rule 5 of Cenvat Credit Rules, 2004 - Refund allowed - AT

View Source

 


 

You may also like:

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

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

  3. Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund...

  4. 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...

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

  6. 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...

  7. Refund of CENVAT Credit - export of output services - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant...

  8. 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...

  9. Refund of unutilised cenvat credit of service tax - export of services - the appellant have been receiving foreign inward remittances on their export invoices which were...

  10. Refund of CENVAT Credit - The services rendered by the Appellant are defined as taxable services under 65(105) of the Finance Act, 1994 but for the purpose of export...

  11. Refund of cenvat credit - Export of services or not - services provided from India or not - onsite work undertaken at customer’s premises - software development service...

  12. Refund of unutilized CENVAT Credit - export of services - denial of refund on the ground that the appellant has exported exempted services, but failed to observe the...

  13. CENVAT Credit - denial of credit on the sole ground that the service provider has not deposited the same with the Revenue - credit cannot be denied on this ground.

  14. Denial of refund claim of CENVAT Credit on the ground output service was exempted - Nature of export of call center services - IT service or BAS - refund allowed - AT

  15. Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

 

Quick Updates:Latest Updates