Refund claim for unutilised cenvat credit - appellant took ...

Central Excise

September 15, 2021

Refund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund - the subordinate legislation is effective or in force till the date of Parent Act only. As the Parent Act in this case is repealed w.e.f. 1.7.2017, when the CGST provisions, came into force. Accordingly, the appellant have erred in law taking re-credit of the rejected refund amount in the year 2018 and thereafter they have again filed claim for the rejected amount of refund. - AT

View Source

← Previous Next →

Refund claim for unutilised cenvat credit - appellant took ...

Central Excise

September 15, 2021

You may also like:

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...

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

CENVAT Credit - Rule 5 of the CCR Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - credit cannot be denied

Refund claim - whether provision of output services are necessary for entitlement of CENVAT credit under CENVAT Credit Rules 2004 - Where no service was rendered from...

Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

Refund of Cenvat Credit - Safeguards, conditions and limitations prescribed for the purpose of Rule 5 of Cenvat Credit Rules, 2004 - Procedure for filing the refund claim

Refund of unutilized cenvat credit - Rule 5 of the 2004 Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - refund allowed - HC

Quick Updates: