https://www.taxtmi.com/caselaws?id=353374 The Tribunal upheld the rejection of a part refund claim under Cenvat Credit Rules, 2004 for tax paid under the 'Service Tax Voluntary Compliance Encouragement Scheme (VCES), 2013'. The appellant's misunderstanding that Cenvat credit for taxes paid under VCES-2013 could be claimed as a refund was clarified by citing Section 109 of the Finance Act, 2013, which deems amounts paid under VCES declarations as non-refundable. Consequently, the Tribunal dismissed the appeal, affirming that Cenvat Credit taken for taxes paid under VCES is not refundable to the appellant. en-us Thu, 06 Jul 2017 00:00:00 +0530 Wed, 03 Jan 2018 07:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353374 The Tribunal upheld the rejection of a part refund claim under Cenvat Credit Rules, 2004 for tax paid under the 'Service Tax Voluntary Compliance Encouragement Scheme (VCES), 2013'. The appellant's misunderstanding that Cenvat credit for taxes paid under VCES-2013 could be claimed as a refund was clarified by citing Section 109 of the Finance Act, 2013, which deems amounts paid under VCES declarations as non-refundable. Consequently, the Tribunal dismissed the appeal, affirming that Cenvat Credit taken for taxes paid under VCES is not refundable to the appellant. Case-Laws Service Tax Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353374