Cenvat credit – refund – export of services - relevant date is ...

Cenvat Credit Refunds for Export Services: Relevant Date Tied to Inward Remittances, Consider Last Day of Quarter.

August 6, 2016

Case Laws Service Tax AT

Cenvat credit – refund – export of services - relevant date is receipt of inward remittances. In determination of the last date commencing with the date of receipt of inward remittance, due regard must be had to the last day of the quarter as a practical unavoidability - AT

View Source

← Previous Next →

Cenvat credit – refund – export of services - relevant date is ...

Cenvat Credit Refunds for Export Services: Relevant Date Tied to Inward Remittances, Consider Last Day of Quarter.

August 6, 2016

Case Laws Service Tax AT

You may also like:

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

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

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

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...

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...

The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

Refund of unutilised cenvat credit of service tax - export of services - the appellant have been receiving foreign inward remittances on their export invoices which were...

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...

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Refund of service tax - Business Auxiliary services - export of service or not - non-production of Foreign inward remittance certificate - the appellant’s service would...

Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the...

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 of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

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 - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

Quick Updates: