https://www.taxtmi.com/caselaws?id=451142 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit refund claim for July 2016 to June 2017. The department rejected the refund citing mismatch between Form-A and ST-3 returns and improper credit reversal by Bangalore unit instead of Delhi unit. CESTAT held that since Bangalore unit was part of centralized registration in service tax regime, credit transfer under section 140(8) of 2017 Act was correct. The mismatch occurred because Swachh Bharat Cess was not reportable in ST-3 returns despite being paid. The appellant was entitled to refund of CENVAT credit plus Swachh Bharat Cess of Rs. 56,42,239/- with prescribed interest. en-us Wed, 20 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451142 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit refund claim for July 2016 to June 2017. The department rejected the refund citing mismatch between Form-A and ST-3 returns and improper credit reversal by Bangalore unit instead of Delhi unit. CESTAT held that since Bangalore unit was part of centralized registration in service tax regime, credit transfer under section 140(8) of 2017 Act was correct. The mismatch occurred because Swachh Bharat Cess was not reportable in ST-3 returns despite being paid. The appellant was entitled to refund of CENVAT credit plus Swachh Bharat Cess of Rs. 56,42,239/- with prescribed interest. Case-Laws Service Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451142