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 March 2016 Year 2016 This

Refund of service tax - since the appellant had reversed the ...


Appellant Eligible for Service Tax Refund After Reversing Unutilized Cenvat Credit Under Clause 2(g) of Notification 40/2012-ST.

March 1, 2016

Case Laws     Service Tax     AT

Refund of service tax - since the appellant had reversed the credit even before making application of refund and under the admitted fact that same was not utilized by them it is considered as if Cenvat credit not availed and therefore condition provided under clause 2(g) of the Notification No. 40/2012-ST stand complied with - AT

View Source

 


 

You may also like:

  1. Refund of unutilized CENVAT Credit - appellants are rightly eligible to take credit of service tax paid on insurance premium on Group Insurance Policy, as the said...

  2. 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...

  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. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

  5. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

  6. Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and...

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

  8. 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...

  9. CENVAT Credit - meaning of input services pre and post 01.04.2011 - When CENVAT credit was sought to be justified by the appellant under the ‘means’ clause, for which...

  10. Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

  11. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

  12. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellants did not render intermediary services for their foreign principal. The services...

  13. Refund of CENVAT Credit reversed - it is seen that the appellants have voluntarily reversed the Cenvat Credit and now are seeking the refund. There is no provision for...

  14. 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...

  15. Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund...

 

Quick Updates:Latest Updates