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
GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Refund of Input Tax Credit availed on inputs / input services - ...

GST

May 12, 2023

Refund of Input Tax Credit availed on inputs / input services - Export of services - zero rated supply - intermediary services or not - It cannot be accepted that the Revenue can ignore the orders passed by the appellate authority mainly on the ground that it proposes to file an appeal - petition allowed. - Refund allowed with interest - HC

View Source

 


 

You may also like:

  1. Input Tax Credit (ITC) - National Dairy Development Board (NDDB) can be considered as financial institution for the purpose of availing credit to the extent of fifty...

  2. Input tax credit (ITC) - Post purchase discount - The Applicant can avail Input Tax Credit only to the extent of the invoice value less the discounts.

  3. Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

  4. ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service...

  5. Switching from composition scheme to normal scheme of payment of tax - Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock?

  6. Duty demand - Non putting MRP on export of biscuits - CENVAT Credit - even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such...

  7. Refund of CENVAT credit of service tax paid on various input services - Rule 5 of CCR - mining activity amounts to manufacture and credit is eligible to be availed -...

  8. Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?

  9. Omitted - Procedure for furnishing return and availing input tax credit - Section 43A of CGST Act, 2017 omitted as scheme of availing ITC amended and this section never...

  10. Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT

 

Quick Updates:Latest Updates