https://www.taxtmi.com/caselaws?id=418683 The Jharkhand HC dismissed a petition seeking refund of input service credit under transitional provisions of Section 142(3) CGST Act, 2017. The petitioner failed to follow prescribed procedures to avail CENVAT credit for service tax paid on port services, having received the bill late and wrongly claimed credit in ST-3 return despite not being a registered service provider. The court held that Section 142(3) does not confer new rights that never existed under the old regime, and the petitioner had no existing right to claim refund under previous law as services were not utilized for export. The authorities correctly rejected the refund application. en-us Tue, 15 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418683 The Jharkhand HC dismissed a petition seeking refund of input service credit under transitional provisions of Section 142(3) CGST Act, 2017. The petitioner failed to follow prescribed procedures to avail CENVAT credit for service tax paid on port services, having received the bill late and wrongly claimed credit in ST-3 return despite not being a registered service provider. The court held that Section 142(3) does not confer new rights that never existed under the old regime, and the petitioner had no existing right to claim refund under previous law as services were not utilized for export. The authorities correctly rejected the refund application. Case-Laws GST Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418683