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2021 (8) TMI 1072 - HC - Service TaxSVLDRS - Refusing to issue the discharge certificate on the ground that, petitioner has illegally sought transitional credit of the disputed Cenvat credit under the GST Act - CENVAT Credit - GTA services - C&F Agency services - sales to customers on ‘for destination basis’ from its factory and depots - period from 2014 to June, 2017 - HELD THAT:- Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause notice issued under the Central Excise Act with regard to the self same subject matter and pass impugned order-in-original, dated 12.10.2020. However, it is the matter of adjudication whether availing of Scheme would attach legitimacy to the Cenvat credit on GTA and C&F Agency services to the tune of ₹ 17,34,56,893/- and the same would be eligible for the purpose of transition under Section 140 of the GST Act. With regard to the issue of the 1st respondent – Designated Committee refusing to issue discharge certificate under Sub-section (8) of Section 127 of the Finance Act, there is nothing in the Scheme which empowers the said respondent to refuse issuance of the discharge certificate on the basis of any subsequent event apart from the fact of discovery of false statement relating to any material particular in the declaration. Availing of transitional credit by the petitioner under the GST Act on the Cenvat credit for GTA and C&F Agency services under the Central Excise Act is a subsequent and separate transaction from the declaration made by him under the Scheme and the adjudication of such claim cannot be said to be barred in law or without jurisdiction. Impugned order set aside - petition allowed.
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