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1. Input service credit availed on CHA services, Port services, GTA services, Courier services and Business Auxiliary Services - in the case of export of goods, the place...

2. 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...

3. Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

4. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

5. Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

6. 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...

7. Cenvat credit on GTA services – service tax paid on C & F services is admissible as credit in the case of 100% EOU in view of the fact that place of removal in the case...

8. CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service...

9. CENVAT credit on storage and warehousing charges - If depot is the place of removal, service tax paid on services received upto the place of removal is an eligible input...

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

11. In respect of manufacturers exporters, the place of removal is ICD/ports - AT

12. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

13. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

14. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

15. CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for...