Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 ...

Refund of Unutilized Cenvat Credit Allowed Due to Lack of Revenue Action on Service Classification u/r 5.

August 23, 2022

Case Laws Service Tax AT

Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund from the accumulated cenvat credit - If the Revenue is not in agreement with the claims of the appellants and if, according to Revenue, the services in issue do not fall within the ambit of export of service then the Revenue ought to have initiated the proceedings against the appellants for demanding the Service Tax in respect of taxable service provided by the appellants. Admittedly no such proceedings have been initiated by the Revenue as borne out from the records of the case - Refund allowed - AT

View Source

← Previous Next →

Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 ...

Refund of Unutilized Cenvat Credit Allowed Due to Lack of Revenue Action on Service Classification u/r 5.

August 23, 2022

Case Laws Service Tax AT

You may also like:

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

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

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...

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...

Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

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...

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

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

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

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...

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 accumulated CENVAT Credit - export of services - appellant has a huge credit which is now lying with the Revenue; the appellant has surrendered its Service Tax...

Quick Updates: