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 November 2015 Year 2015 This

Denial of refund claim - refund of unutilized Cenvat credit of ...


Refund Claim for Unutilized Cenvat Credit Approved for Past Period, Linked to Export Output Services.

November 10, 2015

Case Laws     Service Tax     AT

Denial of refund claim - refund of unutilized Cenvat credit of Service Tax - nexus with output services (export) - the refund can be allowed of credit accumulated in the past period and claimed in a subsequent quarter - AT

View Source

 


 

You may also like:

  1. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

  2. CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

  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 of unutilized CENVAT credit - In so far the claim for refund of CENVAT credit for the period prior to 01.04.2012 is concerned, as Rule at the relevant point of...

  5. 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

  6. Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to...

  7. 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...

  8. Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it...

  9. Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

  10. Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

  11. Refund of CENVAT Credit - input services - nexus with the out put service - the department is not permitted to question the eligibility of CENVAT credit at the time of...

  12. Refund of unutilized CENVAT Credit - rejection on the ground that the appellant failed to declare the credit under TRANS-1 - not disclosing the unutilized balance of...

  13. 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...

  14. Refund of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT...

  15. 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

 

Quick Updates:Latest Updates