Refund Claim Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether refund can be claimed on the service tax deposited on ‘construction’ of individual/ independent ‘residential’ houses? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and Subba Rao (Technical Member) allowed

Case Briefs High Courts

If an assessee under stress of investigation, signs a statement admitting tax liability and makes a few payments, can it lead to self-ascertainment? Madras HC explains

Madras High Court: Dr Anita Sumanth, J., expressed that with the inception of Section 74(5)of GST Act, it is the case of

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether Membership Subscription Charges, which is an essential service for business promotion, will be eligible for CENVAT Credit? CESTAT explains

Customs, Excise and Service Tax Appellate Tribunal, Chennai: While taking into consideration various of kinds of charges and whether they would qualify

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Rejection of refund on the ground of limitation not justified; Appeal allowed

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S., J. (Judicial Member) allowed an appeal wherein the refund was rejected

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether refund claim under R. 5 of CCR can be rejected on the ground that appellant did not debit amount of refund claimed at the time of filing refund claim, but have debited such amount subsequent to the filing of refund claim but before adjudication?

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which was filed bearing the issue as

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether the services provided by subsidiary company to its parent company in a foreign country could be treated as export of services? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed the appeals which were filed against the common Order-in-Appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Non compliance with the procedure leads to dismissal of refund claim; Tribunal dismisses appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member), dismissed an appeal which was filed with the rejection

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | “At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised”: Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Review order is a gross violation of legal principle; Tribunal allows appeal of refund claim

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal against the impugned order wherein the refund

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Demand of service tax for an extended period of limitation along with interest dropped; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the rejection of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Refund claim was to be given directly to the service recipient; Tribunal allows appeal holding that the refund claim was not hit by barred of unjust enrichment

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal against the order of dismissal by the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Direct nexus between an input service and an output service is sufficient to claim refund on the said input service if claimant is engaged in export of the same

Custom, Excise and Service Tax Appellant Tribunal (CESTAT): S.S. Garg (Judicial Member) remanded the matter to its original authority where the appellants