The CESTAT allowed the appeal and held that the appellant is ...

Appellant eligible for service tax refund; time limit extended to 6 months retrospectively.

January 15, 2025

Case Laws Service Tax AT

The CESTAT allowed the appeal and held that the appellant is eligible for refund of input services as claimed under Notification No. 41/2007-S.T. dated 06.10.2007. The time limit for filing refund claims was extended from 60 days to six months by Notification No. 32/2008-S.T. dated 18.11.2008, which has retrospective application. The substantial benefit of refund cannot be denied merely on procedural grounds of filing claims beyond 60 days for invoices relating to the relevant quarter. The CESTAT relied on its earlier decision in Commissioner of CGST & Central Excise, Jamshedpur v. M/s Rungta Mines Ltd.

View Source

← Previous Next →

The CESTAT allowed the appeal and held that the appellant is ...

Appellant eligible for service tax refund; time limit extended to 6 months retrospectively.

January 15, 2025

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 -...

Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

Short payment of service tax - subsequent adjustment with excess tax paid - The appellant can adjust the service tax excess paid against his service tax liability for...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Return by Input Service Distributor (ISD) - Time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 extended till 31-12-2017

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit...

The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Interest on delayed refund - Extended Period of limitation - Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and...

Adjustment of excess service tax paid against the subsequent service tax due - Though the provisions of Rule 6(4A) and 6(4B) are inserted subsequently but they are...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

Refund of service tax, interest on delayed sanction of refund, and time limitation u/s 11B of the Central Excise Act, 1944, made applicable to service tax matters u/s 83...

Quick Updates: