Refund of accumulated Cenvat credit - export of services - The ...

Refund for Cenvat Credit Denied Due to Late Filing Beyond One-Year Limit u/r 5, Cenvat Credit Rules, 2004.

January 7, 2020

Case Laws Service Tax AT

Refund of accumulated Cenvat credit - export of services - The order is confirmed, only denying the refund of Cenvat credit under Rule 5 of CCR, 2004 to the extent the refund claims were filed beyond the period of one year from the date of realisation of foreign exchange in terms of the notification.

View Source

← Previous Next →

Refund of accumulated Cenvat credit - export of services - The ...

Refund for Cenvat Credit Denied Due to Late Filing Beyond One-Year Limit u/r 5, Cenvat Credit Rules, 2004.

January 7, 2020

Case Laws Service Tax AT

You may also like:

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

The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

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...

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...

Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT

CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the...

Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held Yes - time...

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...

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

The CESTAT held that the one-year period for filing a refund claim u/r 5 of the CENVAT Credit Rules, 2004, for exports made on a quarterly basis, commences from the end...

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

Quick Updates: