Eligibility for refund - Rule 5 of the CCR - Export of services ...

Case Laws Service Tax

June 11, 2016

Eligibility for refund - Rule 5 of the CCR - Export of services - even though appellant were not registered prior to 16.6.2008, they are eligible for refund of the unutilized credit which was accumulated prior to registration - AT

View Source

← Previous Next →

Eligibility for refund - Rule 5 of the CCR - Export of services ...

Case Laws Service Tax

June 11, 2016

You may also like:

The amendment to Rule 6 (6) (i) of the CCR, 2004 by the amending Notification No.50/2008-CE (NT) dated 31/12/2008 shall be applicable w.e.f 10/09/2004 when the CCR, 2004...

Levy of service tax - re-sale of licensed information technology software - Service Tax was not leviable in respect of the invoices which were issued before 16/05/2008...

Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were...

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

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

Effective date of Notification enhancing the rate of Export Duty - the notification was offered for sale or sent to the department only on 27.6.2008. Therefore, the...

Reversal of CENVAT Credit - Since the appellant has followed Rule 6(2) and has not taken any CENVAT credit on the input services which were used exclusively for...

CESTAT ALLAHABAD held that the Appellant is entitled to benefit u/s Rule 6(3A) of CCR, 2004 even if the option wasn't initially exercised. Service tax on logistic...

CENVAT credit - credit on exempted service - non maintenance of separate accounts - failure to exercise the option to avail the provisions of Rule 6(3A) in writing - If...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Reversal of Cenvat Credit - Whether the appellant is liable to pay 5% / 6% / 7% of the value of exempted services (trading) as they failed to maintain separate accounts...

CENVAT Credit - Construction of the Hotel Building - commonly used input services - security services - Internet Services - in view of Rule 6(5) of CCR thereof no...

Quick Updates: