TMI Blog2021 (12) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... ,003/- paid under reverse charge mechanism in October, 2018. Further, the appellant is entitled to refund of this amount in terms of Section 142(6) read with 143(3) of the CGST Act. The appellant is entitled to refund of ₹ 1,00,003/-. The Adjudicating Authority is directed to pay the refund within a period of 45 days from the date of receipt of this order alongwith interest as per Section 11BB of the Central Excise Act - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 50960 of 2020-SM - FINAL ORDER NO. 52084/2021 - Dated:- 8-12-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Anand Bhattacharya, Advocate for the appellant Shri Ravi Kapur, Authorised Representative for the respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l have the option to pay an amount calculated @ 1.4% of the sum of CIF value, of such imported goods, plus cess. 5. It appeared to Revenue that the appellant as required by amended provision, have not paid the input service tax on reverse charge basis and accordingly on raising of the audit objection, the appellant deposited the tax alongwith interest totalling ₹ 1,29,745/- vide challan dated 10.10.2018. As the amount of ₹ 1,00,003/- towards service tax was deposited, being part of the input service, the appellant was entitled to cenvat credit in terms of Rule 3 of Cenvat Credit Rule. However, in view of GST regime started from 01.07.2018, the credit for the period prior to 01.07.2018 could not be taken, and in terms of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has imported the goods on CIF basis. He further states that under the provision of Service Tax, no rules are framed bifurcation of the composite price (CIF) and to pay service tax on the service portion. He further states that as the appellant have paid the service tax on the audit objection raised by the Revenue, are entitled to cenvat credit under Rule 3 of Cenvat Credit Rule, and accordingly in view of the transitional provision of Section 142(6) read with 142(3) of the CGST Act, they are entitled to refund and accordingly he prays for appropriate relief. 7. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 8. Having considered the rival contentions, I find that neither there is any case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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