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2024 (3) TMI 638 - CESTAT HYDERABADRefund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act - payment of service tax and GST on a transaction where no service was ultimately provided - HELD THAT:- The issue herein is squarely covered in favour of the appellant by the decision of the Coordinate Bench of this Tribunal at Delhi in M/S RATNAWAT INFRA CONSTRUCTION COMPANY LLP VERSUS COMMISSIONER, CENTRAL EXCISE & CGST-JAIPUR I [2023 (2) TMI 479 - CESTAT NEW DELHI], wherein, there being no dispute with regard to booking, cancellation and the refunds made by the appellant/builder to the buyer including the amount of service tax, in such circumstances, it was held that the appellant/builder is entitled to credit under Rule 6(3) of ST Rules read with Sec 142(3) of CGST Act, the assessee is entitled to refund due to change of regime to GST. The impugned OIA is erroneous and against the provisions of Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act. Accordingly, the appeal is allowed and the impugned order is set aside. The Adjudicating Authority is directed to grant the refund within a period of 45 days from the date of receipt of copy of this Order along with interest, as per Rules. Appeal allowed.
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