Refund of unutilised CENVAT Credits accumulated on account of ...

Amendment to Notification No. 27/2012-CE (NT) clarifies refund timing for unutilised CENVAT Credits on exported services.

August 16, 2022

Case Laws Service Tax AT

Refund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he Notification No. 27/2012-CE (NT) can have prospective effect and the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule, 5 of CENVAT Credit Rules, 2004 may be taken as the end of the quarter in which FIRC is received, in case where refund claims are filed on a quarterly basis. - AT

View Source

← Previous Next →

Refund of unutilised CENVAT Credits accumulated on account of ...

Amendment to Notification No. 27/2012-CE (NT) clarifies refund timing for unutilised CENVAT Credits on exported services.

August 16, 2022

Case Laws Service Tax AT

You may also like:

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...

Refund of CENVAT Credit - The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is...

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...

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 unutilized cenvat credit - validity of SCN - As per the Notification No.27/2012, there is no requirement to debit in the service return, the only requirement...

Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it...

Refund claim - export of services - various input services - When all the conditions of the Notification No. 27/2012-CE (NT) dated 18.06.2012 are satisfied, there...

Cash Refund of the accumulated CENVAT credit - Reversal of credit migrated to GST (transitional credit) - In absence of any specific provision, subsequent debit under...

Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

Refund of the CENVAT Credit - time limitation - in case of export of services, the relevant date must be the date of realisation of foreign exchange. We find that CBEC...

Refund of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT...

Refund claim - Rule 5 of CCR read with N/N. 27/2012-CE(NT) dt. 18/06/2012 - rejection on the ground that the appellant had not taken registration - Registration not...

Amendments in Notification No. 44/2011-Customs (N.T.) and 40/2012-Customs (N.T.) . - Notification

Amends Notification No. 12/97 – Customs(N.T.) dated the 2nd April, 1997 - Ntf. No. 12/2012 - Customs (N.T.) Dated: February 27, 2012

Refund claim - export of service from an unregistered premises - rejection on the ground of jurisdiction - N/N. 27/2012-CE(NT) - Notification being part of legislation,...

Quick Updates: