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 2015 Year 2015 This

Denial of refund claim - Once the debit is made at the ...

Service Tax

September 5, 2015

Denial of refund claim - Once the debit is made at the instructions of the audit team, the Revenue is under a legal obligation to initiate proceedings for confirmation of the amount in question, by deciding on the disputed legal issue. No such proceedings, by way of show-cause notice stands initiated against the appellants - refund allowed - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - duty paying documents - demand based on audit conducted by the departmental audit team - it was not open to the department to go beyond the proposition...

  2. Refund of unutilized CENVAT Credit - The period involved is April, 2017 to June, 2017 and the refund claim was made in June, 2018, which is perhaps within the period of...

  3. Discontinuation of practice of making manual debits on physical copy of Advance Authorizations registered at EDI Customs port - Order-Instruction

  4. Implementation of decision to expedite pending refund claims - Clarifications / Instructions / Orders

  5. As per Rule 3, the assessee is entitled to take the credit of Service Tax paid when they have initially not paid but paid after being pointed out by Audit team - AT

  6. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

  7. Denial of interest on delayed refund of pre-deposit made - Dispute settled in 1997 but refund sanctioned in 2002 - claim of interest allowed - AT

  8. Institutional Mechanism for Forming Departmental View on Contentious Legal Issues - Order-Instruction

  9. Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under...

  10. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

 

Quick Updates:Latest Updates