Refund of CENVAT Credit - input services - Rule 5 - The refund ...

Refund of CENVAT Credit u/r 5 Cannot Be Denied Due to Misclassification of Services as Input Services.

October 29, 2019

Case Laws Service Tax AT

Refund of CENVAT Credit - input services - Rule 5 - The refund claim cannot be denied merely on the premise that services in question on which Cenvat credit remained unutilized in Cenvat credit are not Input Services

View Source

← Previous Next →

Refund of CENVAT Credit - input services - Rule 5 - The refund ...

Refund of CENVAT Credit u/r 5 Cannot Be Denied Due to Misclassification of Services as Input Services.

October 29, 2019

Case Laws Service Tax AT

You may also like:

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

Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

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...

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...

CESTAT allowed the appeal regarding refund of unutilized accumulated CENVAT credit. Department's rejection of refund claim citing ineligible input services under Rule...

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...

The court held that refund claims cannot be denied or modified solely due to missing details like address in invoices. The only requirement is that the input service was...

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

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Refund of CENVAT Credit - export of output services - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Refund of CENVAT credit of service tax paid on various input services - Rule 5 of CCR - mining activity amounts to manufacture and credit is eligible to be availed -...

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

Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

Quick Updates: