Refund of service tax - input services used for export of goods ...

Service Tax Refund for Export Input Services: Burden of Proof on Assessee Reduced for Service Provider's Registration.

March 1, 2018

Case Laws Service Tax AT

Refund of service tax - input services used for export of goods - the assessee cannot be burdened unduly with the condition to establish that service provider was registered under ‘Port Services’ and were authorized by the port. - AT

View Source

← Previous Next →

Refund of service tax - input services used for export of goods ...

Service Tax Refund for Export Input Services: Burden of Proof on Assessee Reduced for Service Provider's Registration.

March 1, 2018

Case Laws Service Tax AT

You may also like:

Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the...

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...

Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for...

Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

Notification under rule 6A of Service Tax Rules - rebate of the duty paid on excisable inputs or service tax and cess paid on all input services used in providing ...

Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid...

Refund of CENVAT Credit - input services - nexus with the out put service - the department is not permitted to question the eligibility of CENVAT credit at the time of...

CESTAT adjudicated a refund claim for a 100% Export Oriented Unit (EOU), affirming the appellant's entitlement to input service credit. The tribunal determined that the...

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Quick Updates: