Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    September 25, 2026   Case Laws GST
    Expansion of show cause notice at appellate stage requires a chance to respond before refund rejection is reconsidered.
    September 25, 2026   Case Laws GST
    Opportunity of hearing in GST first appeals requires restoration where dismissal for default followed inadequate hearing intimation.
    September 25, 2026   Case Laws GST
    Net ITC treatment protects zero-rated supply refunds from unrelated earlier-period compensation cess reversals under the statutory formula.
    September 25, 2026   Case Laws GST
    Net ITC under the statutory refund formula excludes prior-period reversals, preserving refund of unutilised cess credit.
    September 25, 2026   Case Laws GST
    Net ITC computation excludes reversals of earlier-period credit unrelated to the refund period under the statutory formula.
    September 25, 2026   Case Laws GST
    Statutory appellate-admission discretion permits refusal where the penalty falls within the prescribed monetary threshold for discretionary admission.
    September 25, 2026   Case Laws GST
    Procedural defect non-compliance can lead to appeal rejection after repeated opportunities to cure filing defects remain unused.
    September 25, 2026   Case Laws GST
    Agricultural warehousing exemption does not cover separately rented godowns; rent remains taxable, with reverse charge for unregistered lessors.
    September 25, 2026   Case Laws GST
    GST taxability of domestic aircraft supplies confirms taxable ex-works transfers require registration in the supplying State.
    September 25, 2026   Case Laws GST
    Advance-ruling admission bar requires threshold rejection where the same supply-characterisation question is already pending or decided.
    September 25, 2026   Case Laws GST
    Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST.
    September 25, 2026   Case Laws GST
    Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
    September 25, 2026   Case Laws Income Tax
    Penalty immunity hearings require meaningful opportunity before rejection, requiring fresh consideration where next-day notice prevents substantiation...
    September 25, 2026   Case Laws Income Tax
    Reassessment jurisdiction and faceless assessment disputes remain open to renewed challenges under the amended statutory framework.
    September 25, 2026   Case Laws Income Tax
    Interest on TDS-demand refunds remains payable under the pre-existing refund provision despite a later statutory insertion.
    September 25, 2026   Case Laws Income Tax
    Upper turnover filters can exclude high-scale software comparables where size, intangibles and market power impair transfer-pricing comparability.
    September 25, 2026   Case Laws Income Tax
    Unabated section 153A assessments require search-derived incriminating material; absent that, additions cannot stand and related penalties fail.
    September 25, 2026   Case Laws Income Tax
    AMP expenditure characterisation blocks transfer-pricing adjustment where no international transaction exists, sustaining deletion of the adjustment.
    September 25, 2026   Case Laws Income Tax
    Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
    September 25, 2026   Case Laws Income Tax
    Recurring advertising expenditure remains revenue in nature where it creates no capital asset or enduring benefit.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
September 25, 2026   Case Laws GST
Expansion of show cause notice at appellate stage requires a chance to respond before refund rejection is reconsidered.
September 25, 2026   Case Laws GST
Opportunity of hearing in GST first appeals requires restoration where dismissal for default followed inadequate hearing intimation.
September 25, 2026   Case Laws GST
Net ITC treatment protects zero-rated supply refunds from unrelated earlier-period compensation cess reversals under the statutory formula.
September 25, 2026   Case Laws GST
Net ITC under the statutory refund formula excludes prior-period reversals, preserving refund of unutilised cess credit.
September 25, 2026   Case Laws GST
Net ITC computation excludes reversals of earlier-period credit unrelated to the refund period under the statutory formula.
September 25, 2026   Case Laws GST
Statutory appellate-admission discretion permits refusal where the penalty falls within the prescribed monetary threshold for discretionary admission.
September 25, 2026   Case Laws GST
Procedural defect non-compliance can lead to appeal rejection after repeated opportunities to cure filing defects remain unused.
September 25, 2026   Case Laws GST
Agricultural warehousing exemption does not cover separately rented godowns; rent remains taxable, with reverse charge for unregistered lessors.
September 25, 2026   Case Laws GST
GST taxability of domestic aircraft supplies confirms taxable ex-works transfers require registration in the supplying State.
September 25, 2026   Case Laws GST
Advance-ruling admission bar requires threshold rejection where the same supply-characterisation question is already pending or decided.
September 25, 2026   Case Laws GST
Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST.
September 25, 2026   Case Laws GST
Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope.
September 25, 2026   Case Laws Income Tax
Penalty immunity hearings require meaningful opportunity before rejection, requiring fresh consideration where next-day notice prevents substantiation of claims.
September 25, 2026   Case Laws Income Tax
Reassessment jurisdiction and faceless assessment disputes remain open to renewed challenges under the amended statutory framework.
September 25, 2026   Case Laws Income Tax
Interest on TDS-demand refunds remains payable under the pre-existing refund provision despite a later statutory insertion.
September 25, 2026   Case Laws Income Tax
Upper turnover filters can exclude high-scale software comparables where size, intangibles and market power impair transfer-pricing comparability.
September 25, 2026   Case Laws Income Tax
Unabated section 153A assessments require search-derived incriminating material; absent that, additions cannot stand and related penalties fail.
September 25, 2026   Case Laws Income Tax
AMP expenditure characterisation blocks transfer-pricing adjustment where no international transaction exists, sustaining deletion of the adjustment.
September 25, 2026   Case Laws Income Tax
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral.
September 25, 2026   Case Laws Income Tax
Recurring advertising expenditure remains revenue in nature where it creates no capital asset or enduring benefit.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2020 › January, 2020 › This
Back

All Highlights

Service Tax

Refund of unutilized CENVAT Credit - business of software...

Refund of Unutilized CENVAT Credit Granted as Business Not an Intermediary u/r 9(c) for Export Services.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax January 13, 2020 Case Laws AT
Refund of unutilized CENVAT Credit - business of software trading - Export of services - place of provisions rules - intermediary services - arranging and facilitating procuring main services and transmitting the same to their overseas customers - Rule 9(c) would not be applicable as the respondent is not an intermediary - Refund allowed.
View Source View

Topics

Acts Income Tax
Next ➔