Home Highlights June 2017 Year 2017 This

You may also like:

1. 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...

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

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

4. Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

5. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

6. CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the...

7. 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...

8. Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

9. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

10. 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...

11. 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...

12. Refund of accumulated CENVAT Credit - export of services - appellant has a huge credit which is now lying with the Revenue; the appellant has surrendered its Service Tax...

13. The appellant is entitled to cenvat credit on ‘input construction services’ - AT

14. 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...

15. Refund of CENVAT Credit - The services rendered by the Appellant are defined as taxable services under 65(105) of the Finance Act, 1994 but for the purpose of export...