Home Highlights October 2017 Year 2017 This

You may also like:

1. The legal judgment by CESTAT Allahabad addressed the issue of refund of accumulated Cenvat Credit for goods exported without payment of duty and not under bond. The...

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

3. 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...

4. 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...

5. 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...

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

7. Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

8. Refund of accumulated credit - inputs used in the exempted export goods - even though the finished goods are exempted, the same is allowed to be exported under Bond/ LUT....

9. Refund of un-utilised cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 – an assessee cannot be compelled to make exports under rebates and the exports under bond...

10. 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...

11. Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

12. Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical...

13. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

14. 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...

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...