9911796707
TMI Blog2023 (8) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is having Service Tax Registration under Section 69 of Chapter 5 of the Finance Act, 1994 read with Rule 4 of Service Tax Rules, 1994. The appellant filed the refund claim of Rs.2,24,856/- on 22.07.2021 on account of excess payment of service tax during the period April, 2017 to June, 2017 as they had paid Rs.12,70,409/-, whereas the service tax payable was Rs.10,47,573/- due to cancellation of some of the invoices. The excess payment of Rs.2,24,856/- was available for adjustment for payment of service liability for further period but as the service tax has been subsumed under new tax regime of GST w.e.f 1.7.2017, the claimant carried forward the said excess amount of service tax into GST TRAN-I. As objection was raised by the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Commissioner (Appeals), which have been passed in similar circumstances, where due to cancellation of some of the invoices, the amount of service tax relating to the cancelled invoices stood in excess, which was credited in TRANS-I under GST law and was reversed along with payment of interest, in view of an objection taken by the GST Department. The Tribunal categorically observed:- "5. I have considered the submissions made by both the sides and perused the records. The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the said excess paid service tax into their TRANS-1 as balance in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the impugned order deserves to be set aside on this ground alone. Applying the ratio of the above-mentioned case, I find that the assessee deposited the service tax on 6.7.2017 and in view of the GST w.e.f. 1.7.2017, the excess amount of service tax was carried forward to TRANS-I but the said amount was reversed only on 24.11.2020 on the objection raised by the Department. If I take the date of reversal i.e. 24.11.2020, the refund claim filed on 22.07.2021 is well within the period of one year in terms of Section 11 B of the Act. That since the Commissioner (Appeals) have decided only the issue of limitation under Section 11 B and have not decided the other issues raised by the appellant, the matter needs to be remanded for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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