https://www.taxtmi.com/caselaws?id=415970 The Tribunal ruled in favor of the Appellant, allowing the claim for Cenvat credit and refund under the transitional provision of Section 142(3) of the CGST Act. The Appellant, a manufacturer of poly bags, faced an audit objection for non-payment of Service Tax under the reverse charge mechanism on ocean freight. The Tribunal acknowledged the Appellant's lack of awareness regarding the levy introduced in April 2017 and the challenges posed by the transition to GST. The decision emphasized the need to consider individual circumstances in assessing entitlement to Cenvat credit and refunds under the CGST Act. en-us Wed, 15 Dec 2021 00:00:00 +0530 Sat, 18 Dec 2021 08:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415970 The Tribunal ruled in favor of the Appellant, allowing the claim for Cenvat credit and refund under the transitional provision of Section 142(3) of the CGST Act. The Appellant, a manufacturer of poly bags, faced an audit objection for non-payment of Service Tax under the reverse charge mechanism on ocean freight. The Tribunal acknowledged the Appellant's lack of awareness regarding the levy introduced in April 2017 and the challenges posed by the transition to GST. The decision emphasized the need to consider individual circumstances in assessing entitlement to Cenvat credit and refunds under the CGST Act. Case-Laws Service Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415970