https://www.taxtmi.com/caselaws?id=764420 CESTAT Mumbai allowed the appeal regarding denial of service tax refund on input services used for manufacturing cut and polished diamonds exported post-GST implementation. The tribunal held that refund claims for service tax paid before GST commencement must be processed under Finance Act 1994 and CENVAT Credit Rules 2004, not CGST Act 2017. The lower authorities erroneously applied GST provisions to pre-GST service tax payments. Since exports occurred after July 1, 2017, but service tax was paid before GST rollout, the existing law governs refund eligibility. The appellant was entitled to refund under pre-GST provisions. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764420 CESTAT Mumbai allowed the appeal regarding denial of service tax refund on input services used for manufacturing cut and polished diamonds exported post-GST implementation. The tribunal held that refund claims for service tax paid before GST commencement must be processed under Finance Act 1994 and CENVAT Credit Rules 2004, not CGST Act 2017. The lower authorities erroneously applied GST provisions to pre-GST service tax payments. Since exports occurred after July 1, 2017, but service tax was paid before GST rollout, the existing law governs refund eligibility. The appellant was entitled to refund under pre-GST provisions. Case-Laws Service Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764420