TMI Blog2021 (12) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax has been paid voluntarily and also that no credit is available in GST regime. Section 174 (2) of the GST Act - It is clear that the liability, if any, under the erstwhile law of Finance Act, 1994 to pay service tax would continue even after the introduction of GST. Conversely, the right accrued under the said Act in the nature of credit available under CCR 2004 also is protected. If the assessee has to pay service tax even after the introduction of GST, their right to avail the credit on the same cannot be denied. The Hon ble jurisdictional High Court in the case of TARA EXPORTS VERSUS THE UNION OF INDIA, GOODS AND SERVICE TAX COUNCIL, THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE, THE PRINCIPAL SECRETARY/COMMISSIONER O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Authorized Representative) - For the Respondent ORDER The appellants are engaged in the manufacture of valves and were holding registration under Central Excise and Service Tax Commissionerates during the pre-GST regime. They entered into transactions during January 2017 to June 2017 involving import of software for which service tax was liable to be paid under reverse charge mechanism. They paid the service tax belatedly in March 2019. The said tax was for the services received by them from the foreign service provider for the period January 2017 to June 2017 and the tax was paid under reverse charge mechanism. In terms of Cenvat Credit Rules,2004 as it stood during the relevant period, the appellants were eligible to avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994.) (hereafter referred to as such amendment or amended Act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not- (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts; 4. As per clause (c) above, the right of credit is protected even though provisions for payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 2020 (4) TMI 344 -CESTAT New Delhi. The decision in the case of Terex India Private Ltd. - 2021 (10) TMI 531 - CESTAT Chennai vide Final order No.42366/2021 dt. 11.10.2021 is also relied. He prayed to allow the appeal. 7. Ld. A.R Ms. K. Komathi appeared for Revenue and supported the findings in the impugned order. 8. Heard both sides. 9. From the facts narrated above, it is brought out that appellant has paid the service tax voluntarily under self-assessment. The tax is paid under reverse charge mechanism for the services received by them from foreign service provider. On perusal of para 6.4 of the OIO, it is seen that the adjudicating authority has denied refund of credit holding that the service tax has been paid voluntarily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is stated that therein that such claims have to be disposed in accordance with the provisions of existing law and any amount eventually accruing has to be paid in cash. 12. In the present case, there is no allegation that the credit is not eligible to the appellant. It is merely stated that tax has been paid voluntarily and therefore credit is not available under the GST regime. Though credit is not available as Input Tax Credit under GST law, the credit under the erstwhile Cenvat Credit Rules is eligible to the appellant. Such credit has to be processed under Section 142 (3) of GST Act, 2017 and ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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