TMI Blog2021 (8) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... r the scope and ambit of sub-section 8(a) of Section 142 of CGST Act, inasmuch as no assessment/adjudication orders were passed by the competent authorities in determining the tax liability, which the appellant was required to pay under the erstwhile statute. Rather, the case of the appellant is governed under the provisions of sub-section (3) of Section 144 ibid. An assessee can file the application, claiming refund of the amount of CENVAT credit after the appointed day and that the said application shall be disposed of by the authorities in accordance with the erstwhile statute. The authorities below have not questioned the issue regarding the entitlement of the appellant to the CENVAT credit under the erstwhile CENVAT statute - the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994 was repealed and replaced with the GST Act in 2017 and as a consequence, the appellant had filed refund application on 04.06.2018, claiming refund of service tax paid by it under the Reverse Charge Mechanism. The refund applications filed by the appellants were returned by the Jurisdictional service tax authorities on the ground that input tax credit can only be claimed under the GST/CGST Act, 2017 and not otherwise. Feeling aggrieved with the communication dated 12.06.2018 of the Deputy Commissioner, CGST CX, the appellant had preferred appeals before the Commissioner (Appeals). The appeals filed by the appellants were disposed of vide Order-in- Appeal dated 14.11.2018 (for short, referred to as the impugned order ) in rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944) Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act. 4. On reading of the above statutory provision, it transpires that an assessee can file the application, claiming refund of the amount of CENVAT credit after the appointed day and that the said application shall be disposed of by the authorities in accordance with the erstwhile statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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