https://www.taxtmi.com/highlights?id=59087 Refund of Service Tax paid under RCM - repeal of Finance Act and introduction of GST Act - rejection of refund on the ground that input tax credit can only be claimed under the GST/CGST Act, 2017 and not otherwise - the refund claims filed by the appellants should merit consideration under the provisions of sub-section (3) of section 142 ibid, and as such, it should be entitled for the benefit of refund of service tax paid by it. - AT en-us Fri, 06 Aug 2021 11:17:54 +0530 Fri, 06 Aug 2021 11:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59087 Refund of Service Tax paid under RCM - repeal of Finance Act and introduction of GST Act - rejection of refund on the ground that input tax credit can only be claimed under the GST/CGST Act, 2017 and not otherwise - the refund claims filed by the appellants should merit consideration under the provisions of sub-section (3) of section 142 ibid, and as such, it should be entitled for the benefit of refund of service tax paid by it. - AT Highlights Service Tax Fri, 06 Aug 2021 11:17:54 +0530 https://www.taxtmi.com/highlights?id=59087