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    August 20, 2026   NotificationsLaw of Competition
    Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
    August 20, 2026   Case LawsGST
    Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
    August 20, 2026   Case LawsGST
    GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
    August 20, 2026   Case LawsGST
    Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arran...
    August 20, 2026   Case LawsGST
    Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.
    August 20, 2026   Case LawsGST
    Classification of Psyllium seeds as dried goods denies fresh-produce exemption and results in GST liability.
    August 20, 2026   Case LawsIncome Tax
    Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
    August 20, 2026   Case LawsIncome Tax
    Sufficient cause for departmental delay justified condonation and enabled the Revenue's income-tax appeal to proceed for admission.
    August 20, 2026   Case LawsIncome Tax
    Transfer-pricing method selection remains factual where TNMM is rule-compliant, leaving no substantial question of law for review.
    August 20, 2026   Case LawsIncome Tax
    Reopening after four years fails where audit objections merely trigger re-examination of records already assessed without fresh tangible material.
    August 20, 2026   Case LawsIncome Tax
    TDS credit for actual deduction cannot be denied solely because the deductor failed to deposit or report tax.
    August 20, 2026   Case LawsIncome Tax
    Depreciation on acquired brand-name and distribution rights is allowable as business or commercial intangible assets under Section 32.
    August 20, 2026   Case LawsIncome Tax
    Ind AS and ICDS tax computation principles prevent taxation of notional income and unsupported double disallowances.
    August 20, 2026   Case LawsIncome Tax
    Capital gains on transferable development rights apply where surrendered land provides an ascertainable acquisition cost for the rights.
    August 20, 2026   Case LawsIncome Tax
    Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.
    August 20, 2026   Case LawsIncome Tax
    Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
    August 20, 2026   Case LawsIncome Tax
    Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
    August 20, 2026   Case LawsIncome Tax
    Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.
    August 20, 2026   Case LawsIncome Tax
    Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
    August 20, 2026   Case LawsIncome Tax
    Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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    August 20, 2026   Notifications Law of Competition
    Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.
    August 20, 2026   Case Laws GST
    Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
    August 20, 2026   Case Laws GST
    GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
    August 20, 2026   Case Laws GST
    Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arrangements.
    August 20, 2026   Case Laws GST
    Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.
    August 20, 2026   Case Laws GST
    Classification of Psyllium seeds as dried goods denies fresh-produce exemption and results in GST liability.
    August 20, 2026   Case Laws Income Tax
    Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge.
    August 20, 2026   Case Laws Income Tax
    Sufficient cause for departmental delay justified condonation and enabled the Revenue's income-tax appeal to proceed for admission.
    August 20, 2026   Case Laws Income Tax
    Transfer-pricing method selection remains factual where TNMM is rule-compliant, leaving no substantial question of law for review.
    August 20, 2026   Case Laws Income Tax
    Reopening after four years fails where audit objections merely trigger re-examination of records already assessed without fresh tangible material.
    August 20, 2026   Case Laws Income Tax
    TDS credit for actual deduction cannot be denied solely because the deductor failed to deposit or report tax.
    August 20, 2026   Case Laws Income Tax
    Depreciation on acquired brand-name and distribution rights is allowable as business or commercial intangible assets under Section 32.
    August 20, 2026   Case Laws Income Tax
    Ind AS and ICDS tax computation principles prevent taxation of notional income and unsupported double disallowances.
    August 20, 2026   Case Laws Income Tax
    Capital gains on transferable development rights apply where surrendered land provides an ascertainable acquisition cost for the rights.
    August 20, 2026   Case Laws Income Tax
    Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.
    August 20, 2026   Case Laws Income Tax
    Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
    August 20, 2026   Case Laws Income Tax
    Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
    August 20, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.
    August 20, 2026   Case Laws Income Tax
    Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verification.
    August 20, 2026   Case Laws Income Tax
    Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrendered cash.

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      Home› Highlights › Service Tax › 2022 › August, 2022 › This
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      Service Tax

      Refund of un-utilised Cenvat credit of Service Tax - The Rule 5...

      Refund of Unutilized Cenvat Credit Allowed Due to Lack of Revenue Action on Service Classification u/r 5.

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      Service TaxAugust 23, 2022Case LawsAT
      Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund from the accumulated cenvat credit - If the Revenue is not in agreement with the claims of the appellants and if, according to Revenue, the services in issue do not fall within the ambit of export of service then the Revenue ought to have initiated the proceedings against the appellants for demanding the Service Tax in respect of taxable service provided by the appellants. Admittedly no such proceedings have been initiated by the Revenue as borne out from the records of the case - Refund allowed - AT
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