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1. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

2. The appellant paid service tax voluntarily under reverse charge mechanism before the GST regime. The adjudicating authority denied refund, holding that service tax was...

3. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

4. Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and...

5. CENVAT Credit - credit of 100% of service tax paid on works contract service instead of 50% under partial reverse charge basis - on the service tax paid by the appellant...

6. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

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

8. Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

9. Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial...

10. Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

11. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

12. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

13. CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the...

14. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

15. Reverse charge - in any case if the argument of revenue neutrality is accepted as permissible defense in the present case entire scheme of payment of taxes on reverse...