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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Validity of order-in-appeal to deny the refund claim – Review ...

Service Tax

October 24, 2015

Validity of order-in-appeal to deny the refund claim – Review order was passed by the same officer who has passed the OIO - Order-in-Appeal quashed. - matter remanded back - AT

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  1. Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT

  2. Frivolous review petition - Interest and cost to be recovered from the commissioner of customs in the review petition and all officers responsible.- HC

  3. Refund of unutilized cenvat credit - export of services - distinguish between the refund claims as those prior to registration and those post-registration - refund...

  4. Denial of refund claim - Notification No.41/07-ST - services used for export purposes - Refund was denied to the Appellant mainly on various procedural grounds - refund...

  5. Refund - non-supply of documents/ information by the appellant to the Revenue to ascertain appellant’s eligibility to refund claim under Rule 5 of the CENVAT Credit...

  6. Refund claim - Review of finalized assessment order - cancellation of ‘C’ form - TIN No.of dealer issued form is not working because it has migrated in GST - once the C...

  7. Refund claim - non-mentioning of the commission made in the shipping bill is a technical error and since such amount has been paid by the assessee, the refund benefit...

  8. Refund claim - Rule 5 of CCR, 2004 - refund cannot be denied merely on the ground that in the Service Tax Returns, the Cenvat credit column was shown as ‘Nil’.

  9. Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.

  10. Refund claim - input services (GTA) received were exempted retrospectively - the order denying refund only on the non compliance of procedural condition cannot be sustained - AT

 

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