Refund of unutilised ITC on input services - Vires of Rule 89(5) ...

Case Laws GST

September 14, 2021

Refund of unutilised ITC on input services - Vires of Rule 89(5) vis-à-vis Section 54(3) of the CGST Act - While we are alive to the anomalies of the formula, an anomaly per se cannot result in the invalidation of a fiscal rule which has been framed in exercise of the power of delegated legislation. - We are affirmatively of the view that this Court should not in the exercise of the power of judicial review allow itself to become a one-time arbiter of any and every anomaly of a fiscal regime despite its meeting the jurisdictional framework for the validity of the legislation, including delegated legislation. - SC

View Source

← Previous Next →

Refund of unutilised ITC on input services - Vires of Rule 89(5) ...

Case Laws GST

September 14, 2021

You may also like:

Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which...

Refund of unutilised ITC - inverted duty structure - Denial on Input services - Explanation to Section 54 uses the terms "inputs" and "input services" separately and...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Refund of unutilised ITC on input services - challenge to validity of Rule 89(5) - While the CGST Act defines the expression ‘input’ in Section 2(59) by bracketing it...

Removal of Inputs as such - reversal of cenvat credit under Rule 3(5) on input services - Recovery of service tax in terms of Rule 3(5) not justified - AT

Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

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...

100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,...

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...

Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the...

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

Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

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...

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...

Quick Updates: