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
Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - accumulated CENVAT credit availed on input ...

Case Laws     Central Excise

March 8, 2017

Refund claim - accumulated CENVAT credit availed on input services - clearances to 100% EOU - the clearances to an EOU is to be treated as export and refund of unutilized credit is allowed to the assessee - AT

View Source

 


 

You may also like:

  1. Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...

  2. Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

  3. The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

  4. Refund of CENVAT Credit - clearances to 100% EOU - deemed exports - assessee is entitled to the claim for refund of accumulated CENVAT credit of duties/taxes on...

  5. 100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,...

  6. 100% EOU - Refund of unutilized CENVAT credit of service tax availed on input services - The appellant is entitled to refund of CENVAT credit in relation to input...

  7. Refund of accumulated cenvat credit - rejection of refund claim on the ground that the services did not quantify as an essential input service - Most of the services are...

  8. Refund of accumulated/unutilised Cenvat Credit of Service Tax - ‘nexus’ between the input services and the export services - Indisputably, in the refund proceedings...

  9. Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

  10. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

  11. The respondent claimed refund of accumulated CENVAT credit, which was rejected for non-compliance with Notification No. 5/2006-CE(NT) dated 14.03.2006 issued u/r 5 of...

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

  13. Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

  14. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

  15. 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...

 

Quick Updates:Latest Updates