TMI Blog2023 (3) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... , following the ruling of larger bench in the case of Gauri Plastic Culture Pvt Ltd. [ 2019 (6) TMI 820 - BOMBAY HIGH COURT ] wherein it was held that a non-utilised portion of Cenvat credit cannot be claimed as refund in cash, distinguishing the ruling in Union of India vs. Slovok India Trading Company, as not a declaration of law under Article 141 of the Constitution. Credit have been admittedly taken after one year from the date of invoice/ bill of entry on Rs. 4,15,012/- - HELD THAT:- The rejection of the same is upheld as admittedly credit was taken beyond a period of 12 months from the date of invoice/bill of entry. So far the balance amount of refund is concerned, the appellant have rightly taken credit in view of Rule 2(l) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and repair service, etc. Rs. 7,86,359/-. (iv) It has been held, as appellant is not providing any taxable output service and is a manufacturer paying exciaw duty, they are not entitled to avail credit of tax paid on input service. Further, held credit availed is irregular as appellant cannot utilise the same for discharge of Central Excise duty, through ST-3 return. C. (v) Credit taken on imported goods at Rs. 11,66,539/- being credit taken on the basis of bill of entry and service tax paid on reverse charge basis on input services, which the appellant missed out to take credit in the ER-1 Return for June, 2017. Held, here is no such remedy under law to utilise such credit or to get refund. Further observed, had the Central Excise La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant could have filed revised GST TRAN-1 for the credit under dispute is not tenable as additional credit availed in revised return cannot be transitioned vide GST TRAN-1. 4. Further, attention is drawn to second edition on FAQs on GST released by the Board, which deals with transitional provisions wherein question no. 20 reads as- How shall the refund arising from revision of return (s) furnished the existing law, be dealt in GST? Ans. Any amount found to be refundable as a consequence of revision of any return under the existing law after the appointed day will be refunded in cash under Section 142 (9) (b) of CGST Act. 5. It is further urged that rejection of Cenvat credit without invocation of Rule 14 of CCR in the SCN is bad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of law under Article 141 of the Constitution. 8.1 So far the amount of Rs. 4,15,012/- is concerned, the rejection of the same is upheld as admittedly credit was taken beyond a period of 12 months from the date of invoice/bill of entry. 8.2. So far the balance amount of refund is concerned, we hold that the appellant have rightly taken credit in view of Rule 2(l) of CCR which entitles a manufacturer to claim Cenvat credit on input services utilise in manufacture of dutiable taxable goods. 9. We further hold that there is no bar in cross utilisation of Cenvat credit once taken, either for payment of Central Excise duty or service tax, in view of the provisions of Rule 3 or 4 of CCR. 10. Accordingly, we allow the appeal in p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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