Home Highlights July 2012 Year 2012 This

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1. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

2. 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...

3. The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

4. Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

5. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

6. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

7. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

8. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

9. Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for...

10. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

11. Export of services - claim refund of the service tax paid on various input services under rule 5 of Cenvat Credit Rules, 2004 - since all the conditions are satisified,...

12. Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

13. Refund of service tax paid - Chit Fund Foreman Service - refund claimed as no service tax was chargeable - There has been a delay of more than two years - refund cannot be allowed.

14. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

15. 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...