Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Ikanos Communication (India) Pvt. Ltd. Versus Commissioner of Service Tax Bangalore Service Tax- I

2018 (2) TMI 925 - CESTAT, BANGALORE

Refund of unutilized CENVAT credit - various input services used for export of Information Technology Software Services - Held that: - at the time of availment of cenvat credit it was not disputed by the Revenue that these services are not ‘input services’. In the circumstances, at the time of claiming the refund claim, cenvat credit cannot be denied - refund allowed - decided in favor of appellant. - ST/2529/2012-SM, ST/2532/2012-SM, ST/2533/2012-SM - Final Order Nos. 22638 - 22640 / 2017 - Dat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rvices, had filed a refund claim under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 05/006-CE dated 14.03.2006 for an amount of ₹ 15,38,858/- (Rupees Fifteen Lakhs Thirty Eight Thousand Eight Hundred and Fifty Eight only) on 24.06.2010 for the services exported during the period Jan 2010 to March 2010 for refund of unutilized cenvat credit of service tax paid on input services used for export of Information Technology Software Services. Since various discrepancies/shortco .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

voices. That the total value of taxable services exported during the claim period has been USD 38,60,862/- (Rupees Thirty Eight Lakhs Sixty Thousand Eight Hundred and Sixty Two only) whereas the total receipts for the exports made during the claim period has been USD 25,40,562/- (Rupees Twenty Five Lakhs Forty Thousand Five Hundred and Sixty Two only). Hence the claimant had failed to fulfill the condition laid down under para 3(b) of appendix to the Notification No. 05/2006 Cex (NT). Both the p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

xiliary Services, Business Support Services, Chartered Accountants Services, Clearing and Forwarding Agents Services and CHA Services, Company Secretary Services, Courier Agency Services, Development and Supply of Content Services, Franchise Services, General Insurance Services, Transportation of Goods by Road, Outdoor Catering Services and Works contract services and denied the refund claim with respect to Transportation of Goods by Air. Therefore, following the precedent decision of this Tribu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version