Login
Login
HomeIndirect TaxesCESTAT Allowed Cash Refund of CENVAT Credit Paid Post-GST Under Reverse Charge 

CESTAT Allowed Cash Refund of CENVAT Credit Paid Post-GST Under Reverse Charge 

Indirect TaxesTop Stories

Published on

By Mariya Paliwala
CESTAT Allowed Cash Refund of CENVAT Credit Paid Post-GST Under Reverse Charge

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench has held that refund of CENVAT credit in cash is permissible under Section 142(3) of the CGST Act, even where the underlying service tax was paid after the introduction of GST. The bench of Dr. Rachna Gupta (Judicial Member) has observed that refund claims…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Direct Tax

Bank Deposits Can’t Be Treated as Unexplained Income When Linked to Business Turnover; Profit Estimation Must Follow Past History: ITAT

The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has held that bank...
Direct Tax

Refund of Loan Can’t Be Treated as Unexplained Cash Credit; Additions Based Solely on Statements Without Evidence Not Sustainable: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s...
Direct Tax

ITAT Upholds Allowability of Advertisement Reimbursement and JV-Linked Expenses; Allows Proportionate Retainership Fees

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) addressed multiple contentious issues...
Direct Tax

Under-Construction Property Qualifies as ‘Construction’: ITAT Allows S. 54F Deduction

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that investment...

More like this

Direct Tax

Bank Deposits Can’t Be Treated as Unexplained Income When Linked to Business Turnover; Profit Estimation Must Follow Past History: ITAT

The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has held that bank...
Direct Tax

Refund of Loan Can’t Be Treated as Unexplained Cash Credit; Additions Based Solely on Statements Without Evidence Not Sustainable: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s...
Direct Tax

ITAT Upholds Allowability of Advertisement Reimbursement and JV-Linked Expenses; Allows Proportionate Retainership Fees

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) addressed multiple contentious issues...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.