https://www.taxtmi.com/highlights?id=60999 CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the erstwhile service tax law. As the Cenvat credit is not available, due to the implementation of GST w.e.f. 1st July 2017, the appellant is entitled to claim refund under the transitional provision of Section 142 (3) of CGST Act. - AT en-us Sat, 18 Dec 2021 12:41:08 +0530 Sat, 18 Dec 2021 12:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60999 CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the erstwhile service tax law. As the Cenvat credit is not available, due to the implementation of GST w.e.f. 1st July 2017, the appellant is entitled to claim refund under the transitional provision of Section 142 (3) of CGST Act. - AT Highlights Service Tax Sat, 18 Dec 2021 12:41:08 +0530 https://www.taxtmi.com/highlights?id=60999