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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Denial of refund claim - input services - export of goods - ...

Service Tax

September 25, 2015

Denial of refund claim - input services - export of goods - Physical testing and analysis would clearly include weighment and sampling also is based on certain physical or chemical characteristics - refund allowed - AT

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  2. Denial of refund claim - Rule 5 of CCR, 2004 – input services – export of services – export turnover - branches turnover neither included in export turnover nor in the...

  3. Refund claim of service tax - denial as Terminal Handling Charges used in respect of goods exported - refund allowed - AT

  4. Refund claim of unutilized credit - clearances made to advance authorization holders - eemed export versus physical export - prima facie refund to be allowed - AT

  5. Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and...

  6. Refund claim - export of performance based service - Scientific Testing and Consulting Services - assessee appears to be eligible for refund - matter remanded back - AT

  7. Refund claim of unutilized credit towards export of goods - Sanction of partial claim and denial of input credit involved relates to physical stock of raw material -...

  8. Refund claim - service tax paid on the input services - Courier Services and Transportation services utilised by the appellant for export of the goods - AT

  9. Export of Exempted goods, no need to furnishing bond to claim refund of cenvat credit of input services used in manufacture of exempted goods

  10. Denial of refund claim of CENVAT Credit on the ground output service was exempted - Nature of export of call center services - IT service or BAS - refund allowed - AT

 

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