9911796707
TMI Blog2024 (6) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... Information Technology Software Services, Technical Testing and Analysis Service etc. The appellant had received services from their associated enterprises located outside India in the year 2017 - 18, during the erstwhile service tax regime and also made a debit in their books of account during the service tax regime. However, the invoices for the said services were raised by the service provider during the GST regime and the payment for the same was made by the appellant during the GST regime. Inasmuch as the appellant had not paid any service tax on the import of such services received under reverse charge mechanism, they paid the service tax of Rs.82,38,366/- with interest in June 2018. As there was no facility to file ST3 returns and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e existing law and disposed of as cash refund notwithstanding anything contrary contained under the provisions of existing law except for Section 11B(2) of the Central Excise Act, 1944. Thus the very purpose of Section 142(3) is to provide for refund of CENVAT Credit / tax paid under existing law in transitional scenarios covering such situations which are not provided-for in the existing law. He referred to the judgment of the Larger Bench of this Tribunal in M/s. Bosch Electric Drive India Pvt. Ltd. Vs. Commissioner of Central Tax (Interim Order No. 40021/2023 dated 21.12.2023) wherein it had been held that even if the service tax has been deposited by the appellant after 1.1.2017, nonetheless the refund of CENVAT credit could be claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the CENVAT Credit Rules, 2004. He prayed that the appeal may be rejected. 4. We have heard the rival submissions. In the light of the decision of a Larger Bench of this Tribunal in Bosch Electric (supra), we examine the issue on merits. We find that delayed payment of tax along with the applicable interest is permitted by the erstwhile Act. Furter for better appreciation of the law involved section 142(3) of the CGST Act, 2017 is reproduced as under; "Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance to the provisions of the existing law and any amount even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 726 (P&H), it is held that transitional credit being vested right cannot be taken away on procedural or technical ground. This decision was upheld by the Hon'ble Supreme Court as reported in 2020 (34) GSTL J138 (SC). Again, the jurisdictional Hon'ble High Court in the case of Tara Exports Vs. Union of India reported in 2019 (20) GSTL 321 (Mad.) has held that GST law contemplates seamless flow of tax credit on all eligible inputs. It is settled legal position that substantive credit cannot be denied on procedural grounds. 8. We find that the appellant has paid the tax under the erstwhile law. In the present case, the claim is only for refund and not proceedings for assessment or adjudication. In such a scenario, sub-section (3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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