Tag Archives: Case Laws

Refund of CENVAT Credit in case of 100% exporter of services

Refund of CENVAT Credit in case of 100% exporter of services
Held
Since in the present case, 100% services are exported therefore total turnover and exports turnover will come to the same amount and accordingly entire Cenvat credit availed by the appellant irrespective of any period shall become refundable,

Bar of Application for Advance Ruling Where Matter Pending Consideration before income tax Authorities

Bar of Application for Advance Ruling Where Matter Pending Consideration before income tax Authorities
Section 245R (2) provides for the rejection of application for advance rulings. The said section provides that the Authority may, after examining the application and the records called for, by order, either allow or reject the application. The proviso to this

Exemption of goods manufactured at construction site

Exemption of goods manufactured at construction site
Circular No. 1036/24/2016-CX,F. No. 68/1/2016-CX.I,Government of India,Ministry of Finance,Department of Revenue,Central Board of Excise and Customs,New Delhi. dated the 6th July. 2016
Sub:- Scope of word ‘site’ appearing in Notification No. 12/2012-Central Excise, dated 17.03.2012-reg