The case involved a dispute u/s CESTAT regarding the rejection ...

CESTAT ruled against refund claim due to service classification. Appellant can't challenge provider's classification. Appeal dismissed.

June 18, 2024

Case Laws Service Tax AT

The case involved a dispute u/s CESTAT regarding the rejection of a refund claim based on the classification of services. The Appellant argued that the service provided was not "renting of immovable property" but "construction services." However, the Tribunal held that the Appellant cannot challenge the classification chosen by the service provider, who treated it as "renting of immovable property" and paid Service Tax accordingly. The Appellant failed to provide evidence to support their claim, leading to the rejection of the refund. The appeal was dismissed, and the request for remand was denied.

View Source

← Previous Next →

The case involved a dispute u/s CESTAT regarding the rejection ...

CESTAT ruled against refund claim due to service classification. Appellant can't challenge provider's classification. Appeal dismissed.

June 18, 2024

Case Laws Service Tax AT

You may also like:

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Jurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service Tax authority or the Kolkata Service Tax authority has the...

CESTAT allowed the appeal regarding refund of unutilized accumulated CENVAT credit. Department's rejection of refund claim citing ineligible input services under Rule...

The appellant filed a refund claim for differential service tax paid on ocean freight during May 2017 and June 2017. The refund claim was rejected based on CBEC Circular...

Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider -...

Rejection of refund claims - If the service provider pays Service Tax on the service provided to an SEZ unit, the recipient is bound to get refund unless assessment 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...

The CESTAT dismissed the appellant's refund claim for service tax paid on 60% of the value of services rendered under reverse charge mechanism. The Tribunal held that...

CESTAT denied refund of accumulated CENVAT credit to the appellant under Rule 5 of CENVAT Credit Rules, 2004. The Tribunal held that services provided by overseas...

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...

Export of services - claim refund of the service tax paid on various input services under rule 5 of Cenvat Credit Rules, 2004 - since all the conditions are satisified,...

CENVAT credit - Refund claim - input services - man power recruitment service and security service - Section 68 (2) is a special mechanism for shifting part liability to...

Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

Claim of refund claim by the recipient of services - service provider had paid the service tax wrongly - assessee who filed a refund claim was driven from one Officer to...

Refund of service tax - Repair & Maintenance Service to various units situated in SEZ - It is the receiver, who is entitled to refund and not the service provider - The...

Quick Updates: