9911796707
TMI Blog2023 (3) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent ORDER The brief facts of the case are that the appellant have discharged the service tax liability under reverse charge mechanism on 13.07.2017 vide challan in the month of June, 2017. The appellant have claimed cenvat credit shown in the return of June, 2017 and the same was utilized for payment of duty in the month of June, 2017. The case of the department is that since the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat though the service tax was paid on 13.07.2017 the same was pertaining to the period June, 2017 therefore, the same was rightly adjusted against the duty liability of June, 2017. He further submits that the board also issued the Circular No. 207/5/2017-ST dated 28.09.2017 which clarified that due to the introduction of GST from 01.07.2017 the assessee was allowed to file return for June 2017 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 and payment of service tax was made in 13.07.2017. The appellant have filed the ST-3 return for the period ending on 30.06.2017 on 10.07.2017. The appellant have reflected the cenvat credit of service tax paid on 13.07.2017 of the said return on 30.06.2017. Since the service tax was paid on 13.07.2017 by no stretch of imagination the same could have been mentioned in the ST- 3 return filed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017. Therefore the appellant's availment of cenvat credit of service tax paid on 13.07.2017 and utilization thereof for payment of excise duty for the month of June, 2017 is not correct. Therefore, the demand of cenvat credit is sustained. However, the appellant has liberty to opt for alternate i.e. filing a revised return or claiming refund under Section 142 (3) of CGST Act, 2017 if permi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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