Revision of service tax return after 90 days to avail and ...

Party Denied Cash Refund for Service Tax; Allowed to Amend CENVAT Entries for Second Reversal.

December 22, 2014

Case Laws Service Tax AT

Revision of service tax return after 90 days to avail and utilize cenvat credit - No justifiable reason for grant of refund of service tax paid in cash. However, as the appellants have also paid the service tax again through CENVAT credit, they are entitled to the correction of entries, by correcting the second time reversal in their CENVAT account - AT

View Source

← Previous Next →

Revision of service tax return after 90 days to avail and ...

Party Denied Cash Refund for Service Tax; Allowed to Amend CENVAT Entries for Second Reversal.

December 22, 2014

Case Laws Service Tax AT

You may also like:

Refund of service tax paid - Chit Fund Foreman Service - refund claimed as no service tax was chargeable - There has been a delay of more than two years - refund cannot be allowed.

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

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

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...

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 accumulated/unutilised Cenvat Credit of Service Tax - ‘nexus’ between the input services and the export services - Indisputably, in the refund proceedings...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

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...

Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

Refund of accumulated CENVAT credit paid towards Service Tax on Reverse Charge Mechanism during April 2016 to June 2017 period is admissible in cash u/s 142(3) after the...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

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

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

Quick Updates: