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 September 2022 Year 2022 This

Denial of refund of CENVAT credit - service tax paid under ...

Service Tax

September 19, 2022

Denial of refund of CENVAT credit - service tax paid under reverse charge mechanism after 30.06.2017 - The adjudicating authority is directed to grant refund within a period of 60 days from the date of receipt of copy of this order along with interest under section 11BB of the Central Excise Act. - AT

View Source

 


 

You may also like:

  1. 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...

  2. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

  3. 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

  4. CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

  5. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

  6. Refund of erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under...

  7. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

  8. Reverse charge mechanism - wrongly availed credit and utilized the credit - the appellants were not liable to pay service tax under reverse charge mechanism prior to...

  9. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

  10. CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the...

  11. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

  12. Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

  13. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

  14. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

  15. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

 

Quick Updates:Latest Updates