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 March 2018 Year 2018 This

Refund of unutilized CENVAT credit - Rule 5 of CCR - input ...

Case Laws     Service Tax

March 17, 2018

Refund of unutilized CENVAT credit - Rule 5 of CCR - input services - Event Management Service - car parking services - The denial of credit stating that these services do not have nexus with the output services provided is not justified. - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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.,...

  3. Refund of input services - all the input services viz., Parking, Cafeteria, Fitouts, Building, Housekeeping, Management Consultant Services, Custom House Agent Service,...

  4. 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...

  5. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

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

  7. Refund of unutilized CENVAT Credit - input services - Club and Association Services - the services in question were directly used by the service provider and credit was,...

  8. 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...

  9. 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...

  10. Rejection of refund claim on the ground that services exported are not taxable services - Unutilized CENVAT credit filed under Rule 5 of CCR, 2004 - Refund allowed - AT

  11. Short payment of service tax - Event Management Service - The charges collected in the nature of rent from the customer can only be considered as expenses for providing...

  12. 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...

  13. CENVAT Credit - input services - Event Management Service - these services are in the nature of sales promotion service and would eonomine fall within the inclusive part...

  14. Cenvat credit - input services - Clean Development Mechanism Service in relation to Carbon Credit Management Services is an eligible input service - AT

  15. 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...

 

Quick Updates:Latest Updates