Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Service Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

Refund of unclaimed service tax in Tran1, Service Tax

Issue Id: - 113722
Dated: 9-5-2018
By:- JSW CEMENTLIMITED

Refund of unclaimed service tax in Tran1


  • Contents

Dear Expert,

Kindly give your valued opinion on the following issue.

We have paid service tax under reverse charge for some old bills pertaining to service tax regime after the due date of tran1 filing. Can we claim refund of such service tax under section 142(3) of CGST Act, 2017.

Posts / Replies

Showing Replies 1 to 10 of 10 Records

Page: 1


1 Dated: 9-5-2018
By:- rajkumar shukla

Section 142(3) talks about claim of refund filed before , on or after the appointed day i.e. 01.7.2017 under the existing law.kindly clarify as to how the refund is due to you under the existing law.? It can not be claimed as refund under the existing law just because it was not claimed in tran 1.


2 Dated: 9-5-2018
By:- JSW CEMENTLIMITED

Sir,

Kindly clarify under what situation Section 142(3) refunds is applicable.


3 Dated: 9-5-2018
By:- rajkumar shukla

When you claim refund , you have to show how it is due to you.Do you think it is due to you under existing law?


4 Dated: 9-5-2018
By:- JSW CEMENTLIMITED

Serivce tax or excise duty credit was available to an assessee till one year from the date of invoice. With the introduction of GST, the service tax law or Excise law has been repealed. If any of the bills which are well within the eligibility period of cenvat credit rules has been missed out in Tran1 or where service tax was paid on reverse charge depending upon the point of taxation along with interest after the due date for tran1, can the Govt. take away that benefit just because the credit was not carried forward in Tran1. If we take it on a reverse way, will the Govt. not issue SCNs had the service tax not paid in GST Era for the transaction effected pre-GST. Can we take a stand that since, we were unable to carry forward this tax due to non-receipt of the bills in time, and non-availability of service tax credit in GST, we are eligible for refund of tax paid.

I would further like to know, under what situation refund application is to be filed under section 142(3) of CGST Act, 2017


5 Dated: 9-5-2018
By:- DR.MARIAPPAN GOVINDARAJAN

The last date for TRAN-1 has already been over. Your argument is somewhat genuine. You may approach the High Court directing GSTN to open the system to enter your pending claims. It is my view.


6 Dated: 10-5-2018
By:- rajkumar shukla

I agree. There appears no provision in GST law for such situations. you can approach High Court for remedy on the ground of equity.


7 Dated: 10-5-2018
By:- JSW CEMENTLIMITED

But, to approach High Court I shall have a refund rejection speaking order from the department.


8 Dated: 10-5-2018
By:- rajkumar shukla

In my view refund may be rejected not on the ground of equity but because it had not accrued to you under the existing law . Invoking writ jurisdiction may be correct approach.


9 Dated: 12-5-2018
By:- Alkesh Jani

Sir, I have slightly different issue but have filed refund claim of my client on the same ground as mentioned above. Here, it is to note that filing before, on or after however, I have filed refund claim in Form-R and waiting for SCN from the department.

Thanks with Regards,


10 Dated: 12-5-2018
By:- YAGAY and SUN

Writ petition won't support to get the refund.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates