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Stenographer Examination 2020- Final Verification of Options/Preferences Click here | Annexture
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Cyber Security Guidelines for Government Employees. Click here
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CBIC Connectivity Partner Protocol. Click here
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21/2022-Central Tax dated 21.10.2022 Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022. Click here
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Suggestions from Industry & Trade Associations for Budget 2023-24 regarding changes in direct and indirect taxes Click here
Inviting applications for the post of Intelligence officer on loan basis for the office of DGGI, Delhi Zonal Unit, New Delhi. Click here
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Export / Import of Services

S No

Citation

Name of the Party

Subject Heading

1

2013 (1) ECS (137) (Tri-Mum)

M/s BNY Mellon International Operation (India) Pvt. Ltd

Export of Business Auxiliary Services under resulted in accumulation of un-utilized credit of service tax availed on input services. Appellants filed three separate refund claims which were rejected on the ground that these input services have been received by the appellants after the period of export of services. In case of Shell India Markets Pvt. Ltd. vs. CCE, Bangalore - 2012 (278) E.L.T 50 (Kar.)it was held that it is necessary to verify not only that particular input service is consumed for providing particular output service but also that eligible service received under various invoices have actually gone into consumption for providing impugned exported output service and not utilized for other purpose