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 September 2016 Year 2016 This

Refund - cenvat credit - relevant date is the last day of the ...


Refund Claim Date for Cenvat Credit Set as Last Day of Quarter When FIRCs Received, Not Issued Dates.

September 14, 2016

Case Laws     Service Tax     AT

Refund - cenvat credit - relevant date is the last day of the relevant quarter of receipt of FIRCs instead of the dates on which the FIRCs had been issued - AT

View Source

 


 

You may also like:

  1. Refund claim – time bar – CENVAT credit - input service - export of BAS - credit shall be taken till the last day of the given period, namely the quarter, the claim for...

  2. Refund against export of services - Time limitation - relevant date - date of the export invoice or the date of receipt of consideration in convertible foreign currency...

  3. Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is...

  4. Quarterly refund claim - refund of cenvat credit - the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by...

  5. 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...

  6. Refund of unutilized CENVAT credit - relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may...

  7. Refund of unutilised Input Tax Credit (ITC) - Barred by time limitation or not - The relevant date is the date of receipt of payment in convertible foreign exchange, as...

  8. Interest on refund - the wording of Section 42(1) of DVAT Act is unambiguous which talks of the two dates i.e. date the refund was due to be paid to the person and...

  9. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

  10. Relevant date for consideration of refund claim - unutilized CENVAT Credit - the time limit has to be computed from the last date of the last month of the quarter which...

  11. This circular amends Circular 07/2024-Customs to further streamline the automated exchange rate publication process. Key amendments include: If the due date (1st or 3rd...

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

  13. The relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the...

  14. Interest on delayed refund of tax u/s 56 of Central Goods and Services Tax Act, 2017 is payable from expiry of 60 days from date of filing shipping bill till date of...

  15. 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...

 

Quick Updates:Latest Updates