![No bar on taking CENVAT credit of Service Tax Accumulated for period when the Premises was not Registered: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-credit-of-Service-Tax-Accumulated-for-period-Registered-CESTAT-TAXSCAN.jpg "No bar on taking CENVAT credit of Service Tax Accumulated for period when the Premises was not Registered: CESTAT [Read Order]")
No bar on taking CENVAT credit of Service Tax Accumulated for period when the Premises was not Registered: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no bar on taking the CENVAT Credit of Service Tax...
![CESTAT Quashes Penalty for Non-payment ofService Tax on Testing, Inspection and Certification Services due to Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Penalty-for-Non-payment-ofService-Tax-on-Testing-Inspection-and-Certification-Services-due-to-Limitation.jpg "CESTAT Quashes Penalty for Non-payment ofService Tax on Testing, Inspection and Certification Services due to Limitation [Read Order]")
![Innovative & Development Services in Pharma Exported to Germany not as Intermediary: P&H HC allows GST Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Innovative-Development-Services-Pharma-Exported-Germany-Intermediary-P-H-HC-GST-Refund-TAXSCAN.jpg "Innovative & Development Services in Pharma Exported to Germany not as Intermediary: P&H HC allows GST Refund [Read Order]")
Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]
In a recent decision the Bombay High Court observed that providing Satellite derived 3D model services is “export of services” under Section 2(6) of the Integrated Goods and Services Tax Act, 2017...
![Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Providing-Satellite-Derived-3D-Model-Services-Export-Service-IGST-Act-Bombay-HC-TAXSCAN.jpg "Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]")
Refund of IGST on Service Provided to Overseas Entity is not Allowable to Intermediary, Department Failed to Give Opportunity to Assessee: Delhi HC Sets Aside Order Rejecting Refund Claim
In a significant case, the Delhi High Court ( HC ) has held that refund of Integrated Goods and Service Tax ( IGST )on service provided to the overseas entity is not allowable for the intermediary...
CBIC issues clarification relating to Export of Services that Supplier of Service, Recipient of Service are not merely establishments of distinct person [Read Circular]
On recommendations of the GST Council in the 45th meeting, the Central Board of Indirect Taxes and Customs (CBIC) issued the clarification relating to the export of services that supplier of service,...
![CBIC issues clarification relating to Export of Services that Supplier of Service, Recipient of Service are not merely establishments of distinct person [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/09/CBIC-export-of-services-supplier-of-service-export-Taxscan.jpg "CBIC issues clarification relating to Export of Services that Supplier of Service, Recipient of Service are not merely establishments of distinct person [Read Circular]")
Indian Companies and Foreign Entities shall be treated as Separate Entities for considering a Supply of Service as Export of Services: GST Council
The GST Council, in its 45th meeting, has issued a clarification relating to interpretation of the term “merely establishment of distinct person” in condition (v) of the Section 2 (6) of the IGST Act...
![Service Tax paid on Input Services used for Export of Services to be refunded: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Service-Tax-Input-Services-export-of-services-CESTAT-Taxscan.jpeg "Service Tax paid on Input Services used for Export of Services to be refunded: CESTAT [Read Order]")
