#Service Tax Refund

3 articles

Sort by:

Newest Oldest Top Rated Most Viewed Most Saved Most Discussed

Feb 3, 2026 • 10:04 PM

Refund of Service Tax on Input Services | Retrospective Amendment Expands Eligibility : CESTAT Chennai

CESTAT Chennai holds that retrospective amendment to Notification No. 41/2012-ST expands 'specified services' to include head office services for exports. Refund claims cannot be rejected on quarter-wise restrictions or pre-amendment interpretations.

CENVAT Credit Eligibility | Nexus Between Input Services and Output Services Must Be Established : Customs, Excise & Service Tax Appellate Tribunal

Case Law Analysis

Jan 31, 2026 • 11:02 AM

CENVAT Credit Eligibility | Nexus Between Input Services and Output Services Must Be Established : Customs, Excise & Service Tax Appellate Tribunal

CESTAT clarifies that CENVAT credit on input services is admissible only if a direct nexus with output services is established, remanding multiple claims for fresh adjudication.

SEZ Units Entitled to Refund of Service Tax on Approved Services Consumed Within Zone | SEZ Act & Notification 9/2009-ST : CESTAT Chennai

Case Law Analysis

Jan 22, 2026 • 09:39 PM

SEZ Units Entitled to Refund of Service Tax on Approved Services Consumed Within Zone | SEZ Act & Notification 9/2009-ST : CESTAT Chennai

CESTAT Chennai holds that SEZ units are entitled to refund of service tax on services approved by the Approval Committee, even when consumed wholly within the SEZ, under SEZ Act and Notification 9/2009-ST.

Stay Updated

Get the latest legal insights delivered to your inbox.

#Service Tax Refund

Refund of Service Tax on Input Services | Retrospective Amendment Expands Eligibility : CESTAT Chennai

CENVAT Credit Eligibility | Nexus Between Input Services and Output Services Must Be Established : Customs, Excise & Service Tax Appellate Tribunal

SEZ Units Entitled to Refund of Service Tax on Approved Services Consumed Within Zone | SEZ Act & Notification 9/2009-ST : CESTAT Chennai

Categories

Trending Tags

Stay Updated