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 February 2022 Year 2022 This

Seeking refund of unutilized credit - Export - Development of ...

Service Tax

February 14, 2022

Seeking refund of unutilized credit - Export - Development of Computer Software - In the present case, the availment of credit is not contested by the Revenue and the appellants having exported the services cannot be disentitled to refund under Rule 5 on the ground that the exported services are exempt - AT

View Source

 


 

You may also like:

  1. Refund of cenvat credit - Export of services or not - services provided from India or not - onsite work undertaken at customer’s premises - software development service...

  2. Refund claim of unutilized credit - clearances made to advance authorization holders - eemed export versus physical export - prima facie refund to be allowed - AT

  3. 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...

  4. Refund claims of unutilized cenvat credit - export of goods - period of limitation - initially the refund claim was filed before the wrong authority - refund allowed - AT

  5. Refund of unutilized cenvat credit - export of services - distinguish between the refund claims as those prior to registration and those post-registration - refund...

  6. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised - Rule 96B of the Central Goods and...

  7. Rejection of refund claim on the ground that services exported are not taxable services - Unutilized CENVAT credit filed under Rule 5 of CCR, 2004 - Refund allowed - AT

  8. Denial of refund claim of unutilized cenvat credit- Date of export - the relevant date should be the date on which the export of the goods was made - AT

  9. Cash refund of unutilized cenvat credit - assessee entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - AT

  10. Refund of unutilized balance of cenvat credit of service tax, due to export, period of limitation is not applicable – Rule 5 of CCR

 

Quick Updates:Latest Updates