https://www.taxtmi.com/caselaws?id=416135 The Tribunal ruled in favor of the appellant, allowing the appeal and granting them the refund of the service tax amount paid under reverse charge mechanism. The appellant was deemed entitled to cenvat credit and refund under the GST regime, as there was no evidence of fraudulent activities or supplementary invoices raised by the service provider. The Tribunal directed the Adjudicating Authority to process the refund within 45 days along with applicable interest as per the Central Excise Act. en-us Wed, 08 Dec 2021 00:00:00 +0530 Wed, 22 Dec 2021 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416135 The Tribunal ruled in favor of the appellant, allowing the appeal and granting them the refund of the service tax amount paid under reverse charge mechanism. The appellant was deemed entitled to cenvat credit and refund under the GST regime, as there was no evidence of fraudulent activities or supplementary invoices raised by the service provider. The Tribunal directed the Adjudicating Authority to process the refund within 45 days along with applicable interest as per the Central Excise Act. Case-Laws Central Excise Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416135