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Appellant entitled to refund of Service Tax paid on input services used for manufacturing exported cut and polished diamonds prior to GST regime as per Rule 5 of CENVAT Credit Rules 2004 and Notification No. 41/2012-ST. CESTAT held that Section 42 read with Section 174 of CGST Act mandates that Service Tax paid before GST commencement be dealt with under Finance Act 1994 and related rules. Commissioner (Appeals) erred in applying CGST Act instead of existing law. Refund claims for pre-GST taxes to be processed under prior laws, not CGST Act. Appeal allowed.
Appellant entitled to refund of Service Tax paid on input services used for manufacturing exported cut and polished diamonds prior to GST regime as per Rule 5 of CENVAT Credit Rules 2004 and Notification No. 41/2012-ST. CESTAT held that Section 42 read with Section 174 of CGST Act mandates that Service Tax paid before GST commencement be dealt with under Finance Act 1994 and related rules. Commissioner (Appeals) erred in applying CGST Act instead of existing law. Refund claims for pre-GST taxes to be processed under prior laws, not CGST Act. Appeal allowed.
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