https://www.taxtmi.com/caselaws?id=760224 CESTAT Chennai allowed the appeal regarding refund of input service credit in cash. The revenue authorities denied refund claiming CENVAT rules ceased to be in force and the claim couldn't be considered under CGST Act, 2017 as service tax was paid on 08.12.2017 after CGST Act came into force. The tribunal held that invocation of Section 142(8) of CGST Act for denying refund was unwarranted as none of the circumstances under this section were attracted. The service tax payment was pursuant to audit, not assessment or adjudication proceedings. The impugned order dated 21.09.2019 was set aside and refund claim was allowed. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760224 CESTAT Chennai allowed the appeal regarding refund of input service credit in cash. The revenue authorities denied refund claiming CENVAT rules ceased to be in force and the claim couldn't be considered under CGST Act, 2017 as service tax was paid on 08.12.2017 after CGST Act came into force. The tribunal held that invocation of Section 142(8) of CGST Act for denying refund was unwarranted as none of the circumstances under this section were attracted. The service tax payment was pursuant to audit, not assessment or adjudication proceedings. The impugned order dated 21.09.2019 was set aside and refund claim was allowed. Case-Laws Service Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760224