Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1408 - CESTAT CHENNAIRefund of Service tax - GTA Services - time limitation - reverse charge mechanism - services received by them prior to 01.07.2017 and partially pertaining to the Service Tax paid under reverse charge mechanism on Goods Transport Agency (G.T.A.) for the quarter ending June 2017 - HELD THAT:- There is also no dispute that the appellant is not found to be ineligible for its refund otherwise; nor are its refund claims found to be wrong. The Revenue has also not suspected the bona fides of the appellant as regards the receipt of service or remitting of Service Tax under reverse charge mechanism. It is the introduction of the C.G.S.T. Act that prompted the appellant to claim the refund because they were unable to carry it forward, which fact also satisfies the requirements of the second proviso to Section 142 (3) of the C.G.S.T. Act, 2017. The appellant is entitled to the refund, which is also in line with the decision of the Hon’ble High Court of Judicature at Madras in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] where it was held that The Application under Section 11B cannot be rejected on the ground that is bared by limitation, provided for under Section. Appeal allowed - decided in favor of appellant.
|