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 September 2013 Year 2013 This

Refund Claim on Input Service - Accumulated input service ...


Refund Claim on Input Service Credit Allowed for Previous Period, No Restriction Under Notification No. 5/2006-C.E. (N.T.

September 2, 2013

Case Laws     Service Tax     AT

Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there was no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter - AT

View Source

 


 

You may also like:

  1. The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

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

  3. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

  4. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

  5. Cenvat credit and refund claim thereof for the period prior to registration - export of IT enabled services - nexus of input services with output services - refund allowed - AT

  6. Refund claim on Cenvat credit of service tax denied - as per revenue input services have been received by the appellants after the period of export of services - refund...

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

  8. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

  9. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

  10. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

  11. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

  12. Appellant established eligibility for input tax credit on various services utilized in manufacturing final products. Tribunal held that when jurisdictional authorities...

  13. Refund claim - works contract services and various other input services - denial on the ground of nexus of input service with the output services - the adjudicating...

  14. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

  15. Export of services - claim refund of the service tax paid on various input services under rule 5 of Cenvat Credit Rules, 2004 - since all the conditions are satisified,...

 

Quick Updates:Latest Updates