https://www.taxtmi.com/caselaws?id=303295 The case involved a dispute over the refund of Service Tax under the reverse charge mechanism, eligibility for availing CENVAT Credit for services received from foreign companies, rejection of the refund claim by lower authorities, and the interpretation of provisions of the Central Goods and Services Tax Act, 2017 by CESTAT. The appellant's appeal was based on issues related to delayed tax payment and the conflicting decisions on the jurisdiction of CESTAT in interpreting the CGST Act. Ultimately, the matter was referred to a Larger Bench for clarity and consistency in interpreting the law. en-us Thu, 16 Sep 2021 00:00:00 +0530 Tue, 12 Jul 2022 20:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303295 The case involved a dispute over the refund of Service Tax under the reverse charge mechanism, eligibility for availing CENVAT Credit for services received from foreign companies, rejection of the refund claim by lower authorities, and the interpretation of provisions of the Central Goods and Services Tax Act, 2017 by CESTAT. The appellant's appeal was based on issues related to delayed tax payment and the conflicting decisions on the jurisdiction of CESTAT in interpreting the CGST Act. Ultimately, the matter was referred to a Larger Bench for clarity and consistency in interpreting the law. Case-Laws Service Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303295