https://www.taxtmi.com/caselaws?id=394437 Refund of unadjusted service tax credit was treated as available where advances were returned to customers after the underlying service was not provided. The credit taken under Rule 6(3) remained unutilised in the credit register and was reflected in returns, and Section 142(5) of the CGST Act was noted as contemplating cash refund of tax paid under the service tax regime for services not provided. The limitation objection was found inapplicable on these facts, because the claim arose from an unrecoverable transition balance rather than an ordinary refund claim. The discussion therefore supports cash refund of such credit with applicable interest. en-us Fri, 24 Jan 2020 00:00:00 +0530 Mon, 13 Apr 2020 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394437 Refund of unadjusted service tax credit was treated as available where advances were returned to customers after the underlying service was not provided. The credit taken under Rule 6(3) remained unutilised in the credit register and was reflected in returns, and Section 142(5) of the CGST Act was noted as contemplating cash refund of tax paid under the service tax regime for services not provided. The limitation objection was found inapplicable on these facts, because the claim arose from an unrecoverable transition balance rather than an ordinary refund claim. The discussion therefore supports cash refund of such credit with applicable interest. Case-Laws Service Tax Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394437