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 2021 Year 2021 This

100% EOU - Refund of unutilized CENVAT credit of service tax ...


Export Unit Wins Refund of Unutilized CENVAT Credit for Various Input Services Used in Output Production.

March 15, 2021

Case Laws     Service Tax     AT

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 services of Architect, Club & Association, Event Management, General Insurance and other taxable services which have been used for providing the output services - AT

View Source

 


 

You may also like:

  1. Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the...

  2. 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...

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

  4. 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.,...

  5. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

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

  7. Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

  8. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

  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. 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...

  11. 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...

  12. Refund of CENVAT credit - nexus of input services with the output services - In view of the clarification given by the tax research unit of CBEC vide their letter, the...

  13. 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,...

  14. 100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

  15. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

 

Quick Updates:Latest Updates