Service Tax Refund

How to Track GST Refund Status- Procedure & FAQs

Service Tax - Article contains FAQs on Tracking GST Refund Status, Manual on Track Refund Status Post-Login, Manual on Track GST Refund Status  Pre-Login and Manual to Track Refund Status for IGST paid on account of Export of Goods. It also explains different status types of refund application for IGST and Cess paid on account of Export of […]...

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GST Refunds – Manual Filing

Service Tax -  S.Maheswaran B.Sc., B.L.,  Superintendent of Central Tax and Central Excise As the portal GSTN is not ready so manual filing of GST Refunds has been enabled vide inserting rule 97A in CGST Rules 2017 vide Notfn No. 55/2017 CT dt15.11.2017. The following types of GST Refunds are covered under manual filing viz., GST Refund of […]...

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Sanction refund expeditiously keeping in mind the interest to be paid for delay

Service Tax - Authorities to take expeditious steps to sanction the refund keeping in mind that interest is to be paid from the kitty of the general public – Order marked to the Finance Minister for consideration Vodafone (I) Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2014-TIOL-2263-CESTAT-MUM] In the instant case, the Stay application filed by...

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Service tax Refund cannot be denied on the ground that same was not shown as ‘receivable’ in Balance Sheet

Service Tax - Refund of Service tax on services not provided cannot be denied on ground that same was not shown as ‘receivable’ in Balance Sheet Radico Khaitan Ltd. Vs. Commissioner of Service Tax, Delhi [(2014) 48 taxmann.com 340 (New Delhi – CESTAT)] Radico Khaitan Ltd.   (the Appellant) entered into an agreement with Diageo Radic...

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Refund Of Service Tax (ST) Credit For ST Paid Under Reverse Charge

Service Tax - Rule 5B has been inserted in Cenvat Credit Rules, 2004 w.e.f. 01.07.2012 vide Notification No. 28/2012-CE(NT) dated 20.06.2012. Under Rule 5B, inserted w.e.f. 1.7.2012 vide Notification No. 28/2012-CE (NT) dated 20.6.2012, refund of Cenvat Credit will be allowed to service providers providing services on reverse charge basis. ...

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GST: Government to speed up input tax refund to exporters

Service Tax - Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refund amount claimed shall be granted on a provisional basis within a period not exceeding seven days from the date of acknowledgement of the refund claim. ...

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Decision taken by FM on Indirect Tax Related Issues or Disputes

Service Tax - 1. Pending Service Tax refunds/rebates for export of services – Issue: The prescribed procedure demands documents from other departments, particularly matching of FIRCs with export invoices by banks, on which the taxpayer does not have control. ...

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Committee to review Scheme for Electronic Refund of Service Tax to Exporters

Service Tax - A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme for electronic refund of service tax paid on taxable services used for export of goods. Other members of the Committee are Commissioner of Service Tax, Mumbai-1, Shri Sushil Solanki and Director, TRU Shri J. M. ...

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Simplified scheme for the refund of service tax

Service Tax - An announcement was made by Hon’ble Finance Minister in the Budget Speech 2011 for introducing a simplified scheme for the refund of service tax paid on services used for export of goods on the lines of drawback of duties. ...

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Notification to Provide average Rates of Service Tax Refund for a wide Range of Goods Exported from India

Service Tax - Central Government issues Notification to Provide average Rates of Service Tax Refund for a wide Range of Goods Exported from India; Adds to E-Enabled Service Delivery to Exporting Community, Limits Public interface and Reduces Transaction Costs in obtaining Refunds The Central Government has issued a notification today to provide average...

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Refund of Transitional credit can be claimed by Reversal of Cenvat Credit

Lightspeed India Partners Advisors LLP Vs Commissioner Central Tax (Appeals) (CESTAT Delhi) - Lightspeed India Partners Advisors LLP Vs Commissioner Central Tax (Appeals) (CESTAT Delhi) Since the GST regime has done away with the ST 3 return, there remain no provision in GST system to reflect the refund claim in the CENVAT credit balance. The only option was to show its reversal in the Books...

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Refund of excess Service Tax paid & Shown in TRANS-1 can be claimed after reversal

Pujan Builders Engineers & Contractors Vs C.C.E. & S.T.-Vadodara-II (CESTAT Ahmedabad) - Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. Vadodara-II (CESTAT Ahmedabad) The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the ...

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Rejection of Service Tax refund Valid if not applied online within due date

JPG Construction Pvt Ltd. Vs Commissioner of Goods & Service Tax (CESTAT Delhi) - The Application for refund of service tax has to be made within the period stipulated in sub-section (3) of section 102 of the Finance Act....

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HC imposes cost of One Lakh on erring officers for delay in tax refund

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) - Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, th...

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Denial of Service tax refund without specifying documents required from assessee is not valid

CMA CGM Global (India) (P.) Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai) - The adjudicating authority shall give in writing details of the documents he requires from the appellant apart from the documents already supplied within seven days of receipt of this order and thereafter the appellant shall supply the documents within seven days and thereafter the adjudicating auth...

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Advisory for “while filing Refund claims arising out of Export of Goods”

File No. VI/1-52/CCO/GSTN-ADVSRY/2017 - (06/11/2017) - Ensure that the Shipping Bill is filed correctly and the details & particulars match with the details of the consignment mentioned in the Tax Invoice....

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Documents to be submitted to Claim Service tax Refund

F.No.137/70/2009-CX.4 - (23/05/2013) - Documents submitted along with the refund claims under Rule 5 of CENVAT Credit Rules, 2004. - I am directed to refer to your meeting with Member (Service Tax), CBEC on 13.5.2013 on the above subject and her subsequent meeting with the departmental officers and to inform you that the following genera...

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Committee to review Scheme for Electronic Refund of Service Tax to Exporters

Circular No. 156/7 /2012-ST - (09/04/2012) - A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme for electronic refund of service tax paid on taxable services used for export of goods. Other members of the Committee are Commissioner of Service Tax, Mumbai-1, Shri Sush...

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Regarding Service Tax Refund to exporters through the Indian Customs EDI System (ICES)

Circular No. 149/18/2011-ST - (16/12/2011) - CIRCULAR NO 149/18/2011-ST So far Service Tax Refund (STR) was made available to exporters (other than SEZ Units/Developers) on specified services used for export of goods covered in Notification 17/2009-ST dated 07.07.2009 (as amended) subject to certain conditions. In this connection, Honourable F...

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Service Tax Refund to exporters through Indian Customs EDI System (ICES) – Draft circular calling for comments, views and suggestions

F.No.354/66/2011-TRU - (12/08/2011) - To sum up, the following measures are proposed: (i)Service Tax Refund will be processed in the ICES through the Custom Houses. (ii) Service Tax Refund will be given electronically to the exporter who opts for claiming STR based on schedule. In case an exporter wishes to claim STR on export of goo...

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Recent Posts in "Service Tax Refund"

Refund of Transitional credit can be claimed by Reversal of Cenvat Credit

Lightspeed India Partners Advisors LLP Vs Commissioner Central Tax (Appeals) (CESTAT Delhi)

Lightspeed India Partners Advisors LLP Vs Commissioner Central Tax (Appeals) (CESTAT Delhi) Since the GST regime has done away with the ST 3 return, there remain no provision in GST system to reflect the refund claim in the CENVAT credit balance. The only option was to show its reversal in the Books of accounts. Such […]...

Read More

Refund of excess Service Tax paid & Shown in TRANS-1 can be claimed after reversal

Pujan Builders Engineers & Contractors Vs C.C.E. & S.T.-Vadodara-II (CESTAT Ahmedabad)

Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. Vadodara-II (CESTAT Ahmedabad) The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the said excess paid service tax into their ...

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Rejection of Service Tax refund Valid if not applied online within due date

JPG Construction Pvt Ltd. Vs Commissioner of Goods & Service Tax (CESTAT Delhi)

The Application for refund of service tax has to be made within the period stipulated in sub-section (3) of section 102 of the Finance Act....

Read More

How to Track GST Refund Status- Procedure & FAQs

Article contains FAQs on Tracking GST Refund Status, Manual on Track Refund Status Post-Login, Manual on Track GST Refund Status  Pre-Login and Manual to Track Refund Status for IGST paid on account of Export of Goods. It also explains different status types of refund application for IGST and Cess paid on account of Export of […]...

Read More
Posted Under: Service Tax |

HC imposes cost of One Lakh on erring officers for delay in tax refund

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court)

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant [&he...

Read More

GST: Government to speed up input tax refund to exporters

Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refund amount claimed shall be granted on a provisional basis within a period not exceeding seven days from the date of acknowledgement of the refund claim. ...

Read More
Posted Under: Service Tax |

GST Refunds – Manual Filing

 S.Maheswaran B.Sc., B.L.,  Superintendent of Central Tax and Central Excise As the portal GSTN is not ready so manual filing of GST Refunds has been enabled vide inserting rule 97A in CGST Rules 2017 vide Notfn No. 55/2017 CT dt15.11.2017. The following types of GST Refunds are covered under manual filing viz., GST Refund of […]...

Read More
Posted Under: Service Tax |

Advisory for “while filing Refund claims arising out of Export of Goods”

File No. VI/1-52/CCO/GSTN-ADVSRY/2017 06/11/2017

Ensure that the Shipping Bill is filed correctly and the details & particulars match with the details of the consignment mentioned in the Tax Invoice....

Read More

Sanction refund expeditiously keeping in mind the interest to be paid for delay

Authorities to take expeditious steps to sanction the refund keeping in mind that interest is to be paid from the kitty of the general public – Order marked to the Finance Minister for consideration Vodafone (I) Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2014-TIOL-2263-CESTAT-MUM] In the instant case, the Stay application filed by...

Read More
Posted Under: Service Tax |

Service tax Refund cannot be denied on the ground that same was not shown as ‘receivable’ in Balance Sheet

Refund of Service tax on services not provided cannot be denied on ground that same was not shown as ‘receivable’ in Balance Sheet Radico Khaitan Ltd. Vs. Commissioner of Service Tax, Delhi [(2014) 48 taxmann.com 340 (New Delhi – CESTAT)] Radico Khaitan Ltd.   (the Appellant) entered into an agreement with Diageo Radic...

Read More
Posted Under: Service Tax |

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