https://www.taxtmi.com/caselaws?id=288272 The Tribunal allowed the appeal, granting the appellant the refund for Service Tax paid under reverse charge mechanism on services received before the introduction of G.S.T., emphasizing the satisfaction of statutory requirements and legal entitlement. The decision was supported by a judicial precedent from the Hon'ble High Court of Judicature at Madras, aligning with the appellant's claim and overturning the Revenue's rejection based on Section 142 transitional provisions of the C.G.S.T. Act, 2017. en-us Wed, 20 Nov 2019 00:00:00 +0530 Fri, 29 May 2020 10:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288272 The Tribunal allowed the appeal, granting the appellant the refund for Service Tax paid under reverse charge mechanism on services received before the introduction of G.S.T., emphasizing the satisfaction of statutory requirements and legal entitlement. The decision was supported by a judicial precedent from the Hon'ble High Court of Judicature at Madras, aligning with the appellant's claim and overturning the Revenue's rejection based on Section 142 transitional provisions of the C.G.S.T. Act, 2017. Case-Laws Central Excise Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288272