Appellant entitled to refund of Service Tax paid on input ...

Exporter entitled to refund of pre-GST Service Tax on input services for exported diamonds.

January 10, 2025

Case Laws Service Tax AT

Appellant entitled to refund of Service Tax paid on input services used for manufacturing exported cut and polished diamonds prior to GST regime as per Rule 5 of CENVAT Credit Rules 2004 and Notification No. 41/2012-ST. CESTAT held that Section 42 read with Section 174 of CGST Act mandates that Service Tax paid before GST commencement be dealt with under Finance Act 1994 and related rules. Commissioner (Appeals) erred in applying CGST Act instead of existing law. Refund claims for pre-GST taxes to be processed under prior laws, not CGST Act. Appeal allowed.

View Source

← Previous Next →

Appellant entitled to refund of Service Tax paid on input ...

Exporter entitled to refund of pre-GST Service Tax on input services for exported diamonds.

January 10, 2025

Case Laws Service Tax AT

You may also like:

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

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 -...

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

Refund of service tax on taxable services used for export of goods – assessee claimed refund of service tax on taxable services used for export of MT of Chrome...

The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

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

Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the...

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...

100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,...

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...

Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

Refund of GST - services rendered abroad (export of services) - unjust enrichment - incidence of tax passed to the recipient company or not - burden to prove - GST does...

Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

Quick Updates: