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 March 2021 Year 2021 This

100% EOU - Refund of unutilized CENVAT Credit - scope of input ...

Service Tax

March 25, 2021

100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz., Business Support Service, Management, Maintenance and Repair Service, Recovery for Gym and supply of tangible goods have been held to be input services by various decisions, the appellant is entitled to refund of CENVAT credit on all these input services. - AT

View Source

 


 

You may also like:

  1. 100% EOU - Refund of unutilized CENVAT credit of service tax availed on input services - The appellant is entitled to refund of CENVAT credit in relation to input...

  2. 100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

  3. 100% EOU - Refund of unutilized Cenvat credit availed on inputs/input services - export of goods - appellant had not physically exported their goods but cleared the same...

  4. Refund claim - accumulated CENVAT credit availed on input services - clearances to 100% EOU - the clearances to an EOU is to be treated as export and refund of...

  5. 100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

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

  7. Refund - the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of...

  8. Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

  9. 100% EOU - refund of unutilized cenvat credit - Period of limitation of one year - the present appeal is under Rule 5 of the Cenvat Credit Rules, 2004 and hence the...

  10. 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...

  11. 100% EOU - Refund of unutilized CENVAT credit - the appellant is not eligible to claim refund or cenvat credit on the input services of which there are no balances in...

  12. 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...

  13. 100% EOU - refund of unutilized balance of cesses in cash - CGST Act does not allow them to carry forward the cesses as input tax credit - There is no provision in the...

  14. 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...

  15. Refund of CENVAT Credit - input services - Rule 5 - The refund claim cannot be denied merely on the premise that services in question on which Cenvat credit remained...

 

Quick Updates:Latest Updates