CESTAT Handles Appeals on Refund Orders Under GST Act 2017, Including Service Tax Paid Under Finance Act.

CESTAT Handles Appeals on Refund Orders Under GST Act 2017, Including Service Tax Paid Under Finance Act. https://www.taxtmi.com/highlights?id=73791 Jurisdiction of CESTAT under GST Act, 2017 - Refund order passed u/s 142 - In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed u/s 142(3) of the CGST Act, under which the claim was required to be disposed of in accordance with the provisions of the existing law. - An appeal would lie to the CESTAT against an order passed u/s 142 - AT (Larger Bench) en-us Wed, 27 Dec 2023 12:16:42 +0530 Fri, 29 Dec 2023 07:58:58 +0530 TaxTMI RSS Generator CESTAT Handles Appeals on Refund Orders Under GST Act 2017, Including Service Tax Paid Under Finance Act. https://www.taxtmi.com/highlights?id=73791 Jurisdiction of CESTAT under GST Act, 2017 - Refund order passed u/s 142 - In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed u/s 142(3) of the CGST Act, under which the claim was required to be disposed of in accordance with the provisions of the existing law. - An appeal would lie to the CESTAT against an order passed u/s 142 - AT (Larger Bench) Highlights Service Tax Wed, 27 Dec 2023 12:16:42 +0530 https://www.taxtmi.com/highlights?id=73791