Goods and Services Tax : Article contains FAQs on Tracking GST Refund Status, Manual on Track Refund Status Post-Login, Manual on Track GST Refund Status ...
Goods and Services 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...
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 gen...
Service Tax : Refund of Service tax on services not provided cannot be denied on ground that same was not shown as ‘receivable’ in B...
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. Un...
Goods and Services 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 refun...
Service Tax : 1. Pending Service Tax refunds/rebates for export of services – Issue: The prescribed procedure demands documents from oth...
Service Tax : A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme f...
Service Tax : An announcement was made by Hon’ble Finance Minister in the Budget Speech 2011 for introducing a simplified scheme for the refun...
Service Tax : Central Government issues Notification to Provide average Rates of Service Tax Refund for a wide Range of Goods Exported from Indi...
Service Tax : CESTAT Mumbai remands CENVAT credit refund case for 100% EOU, Everyday Health, for verification of manually filed ST-3 returns and...
Service Tax : CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims....
Service Tax : CESTAT Mumbai overturns refund rejection for Syntel Solutions (India) Pvt. Ltd., allowing SEZ input credit for Business Support Se...
Service Tax : CESTAT approves refund claim of ₹15.3 lakh for Rare Townships Pvt Ltd. Dispute over stamp duty compliance resolved in favor of t...
Service Tax : In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedur...
Goods and Services Tax : Ensure that the Shipping Bill is filed correctly and the details & particulars match with the details of the consignment mentioned...
Service Tax : Documents submitted along with the refund claims under Rule 5 of CENVAT Credit Rules, 2004. - I am directed to refer to your meeti...
Service Tax : A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme f...
Service Tax : CIRCULAR NO 149/18/2011-ST So far Service Tax Refund (STR) was made available to exporters (other than SEZ Units/Developers) on sp...
Service Tax : To sum up, the following measures are proposed: (i)Service Tax Refund will be processed in the ICES through the Custom Houses. (i...
CESTAT Ahmedabad, in case of Khushi Enterprise vs C.C.E. & S.T.-Daman, has upheld the right to a service tax refund on export of goods, emphasizing that an invoice to an agent is just as valid as an invoice to principal.
Delve into the Vedanta Aluminium Ltd Vs Commissioner of CGST & Excise case, where CESTAT Kolkata set aside an order rejecting a refund claim of service tax and ordered re-adjudication due to the absence of a stated reason in the original decision.
Unravel the details of the CESTAT Mumbai case – Satyasai Human Resource Solutions Vs Commissioner of Service Tax. CESTAT grants refund on service tax advance paid in line with Rule 6 of Service Tax Rules.
CESTAT Kolkata decision in Om India Trading Company Private Limited Vs Commissioner of CGST & Central Excise case, upheld the rejection of a service tax refund claim filed beyond stipulated time limit under Section 11B of Central Excise Act.
Delve into judgment of CESTAT Kolkata in the case of Pecon Computech Pvt Ltd Vs Commissioner of CGST & Excise, underlining non-applicability of unjust enrichment in context of Service Tax refunds
In absence of proof of availment of Cenvat Credit while rejecting a service tax refund claim, CESTAT Bangalore has directed re-adjudication of case of Fairy Food Products Pvt Ltd vs Commissioner of Central Excise.
Whether refund can be rejected without putting the appellant on notice for the ground on which refund was rejected. Insofar as the rejection of refund of Rs.13,77,971/- is concerned, the appellant were not issued with a show cause notice for the ground on which the same was rejected. The appellant did not get opportunity to present their case
Refund of Service Tax Cenvat credit was denied without issue of any show cause notice. Such an order is not sustainable in law.
CESTAT Chandigarh held that interest on delayed refund at the rate of 12% per annum payable from the date of deposit till the date of payment.
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 […]
