Home Highlights April 2014 Year 2014 This

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1. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

2. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

3. Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided...

4. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

5. Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

6. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

7. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

8. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

9. Refund of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in...

10. 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 -...

11. Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

12. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

13. Credit of Dividend Distribution Tax u/s 115-O - The AO, in preparing the statement of assessed total income, computed the DDT payable but did not adjust the DDT already...

14. Refund - demand was raised on products which was claimed as exempted by the assessee - assessee paid the demand through cenvat credit - after getting favorable order,...

15. Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...