The case involved a dispute u/s refund of service tax paid under ...

Refund claims for service tax were rejected due to lack of export compliance and nexus between input and output services. Show-cause and order valid. No benefit for non-exported services.

Case Laws Service Tax

June 20, 2024

The case involved a dispute u/s refund of service tax paid under Export of Services Rules, 2005. The Appellate Tribunal addressed whether the Order-in-Original exceeded the show-cause notice's scope and if the appellant met Rule 5 conditions of Cenvat Credit Rules, 2004. It was found that the order did not go beyond the notice as essential facts were lacking. The appellant failed to satisfy export conditions as services were provided from subsidiaries abroad. The Board's Circular on correlation between input and output services was discussed but deemed irrelevant due to non-export nature of services. The Tribunal upheld the denial of benefits for the period in question, citing amendments in Export of Service Rules from 27.2.2010. The appeals were rejected.

View Source

← Previous Next →

The case involved a dispute u/s refund of service tax paid under ...

Refund claims for service tax were rejected due to lack of export compliance and nexus between input and output services. Show-cause and order valid. No benefit for non-exported services.

Case Laws Service Tax

June 20, 2024

You may also like:

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 -...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

Cenvat credit and refund claim thereof for the period prior to registration - export of IT enabled services - nexus of input services with output services - refund allowed - AT

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...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for...

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

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 -...

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...

Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

Denial of rebate of Service Tax - no nexus between the input services and the exported output service - There is no clear proposition or proposal for this in the show...

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,...

Refund claim on Cenvat credit of service tax denied - as per revenue input services have been received by the appellants after the period of export of services - refund...

Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and...

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

Quick Updates: