TMI Blog2019 (11) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... y (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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 - HON BLE MR. P. DINESHA, MEMBER (JUDICIAL) For the Appellant : Shri. M.N. Bharathi, Advocate For the Respondent : Shri. Arul C. Durairaj, Authorized Representative (A.R.) ORDER The only issue involved in this appeal is the eligibility of the appellant for claiming the refund partially pertaining to the services received by them prior to 01.07.2017 and partially pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 2017 to June 2017; that there was no provision for taking the credit of the aforesaid amount paid under reverse charge mechanism in their electronic credit account after the introduction of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the C.G.S.T. Act ) and that the application for refund was filed invoking the miscellaneous transition provisions. 4.2 A Show C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer the credit amount in their TRAN-1 into G.S.T. regime. Ld. Commissioner (Appeals) also observes that sample copies of the invoices furnished before him were dated either 30.06.2017 or prior to that date, by which the Ld. Commissioner (Appeals) assumes that those invoices had already been issued by the service providers to the appellant. This conclusion appears to be jumping the gun with no do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Vs. Customs, Excise Service Tax Appellate Tribunal, Chennai anor. reported in 2018 (18) G.S.T.L. 410 (Mad.). 8. Accordingly, the appeal is allowed with consequential benefits, if any, as per law. (Order pronounced in the open court on 20.11.2019) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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