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 November 2018 Year 2018 This

Refund of unutilized CENVAT Credit - export of services - denial ...


Refund Denial of Unutilized CENVAT Credit Overturned: Exported Exempted Services Not Subject to Rule 6 Compliance.

November 20, 2018

Case Laws     Service Tax     AT

Refund of unutilized CENVAT Credit - export of services - denial of refund on the ground that the appellant has exported exempted services, but failed to observe the requirements specified in Rule 6 of the Cenvat Credit Rules - refund cannot be rejected on these grounds.

View Source

 


 

You may also like:

  1. Refund claim of unutilized CENVAT credit - export of services - assessee is eligible for refund of CENVAT credit even though the output services is exempted from the...

  2. 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

  3. Refund claim of unutilized cenvat credit - The Tribunal held that denial of refund on the grounds that the appellant did not possess registration and that the goods...

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

  5. Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input...

  6. Refund of unutilized CENVAT credit - In so far the claim for refund of CENVAT credit for the period prior to 01.04.2012 is concerned, as Rule at the relevant point of...

  7. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

  8. CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

  9. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

  10. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

  11. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  12. Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the...

  13. Refund of unutilized CENVAT Credit - Export of exempted service - revenue contended that input services are not eligible service - Advisory services - back office...

  14. Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

  15. 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...

 

Quick Updates:Latest Updates