https://www.taxtmi.com/caselaws?id=766564 CESTAT Chandigarh dismissed the appeal for cash refund of Cenvat credit on service tax paid under RCM post-GST implementation. The tribunal held that Section 142(3) of CGST Act, 2017 does not create new refund rights that did not exist under the previous regime. Following precedent from CAD Vision Engineers case and Rungta Mines HC decision, the tribunal ruled that service tax paid in FY 2018-19 for pre-GST period cannot be refunded as Cenvat credit ceased to exist from 01.07.2017. No provision under existing law or GST Act entitled appellant to cash refund of unutilized Cenvat credit. en-us Thu, 27 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 12:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766564 CESTAT Chandigarh dismissed the appeal for cash refund of Cenvat credit on service tax paid under RCM post-GST implementation. The tribunal held that Section 142(3) of CGST Act, 2017 does not create new refund rights that did not exist under the previous regime. Following precedent from CAD Vision Engineers case and Rungta Mines HC decision, the tribunal ruled that service tax paid in FY 2018-19 for pre-GST period cannot be refunded as Cenvat credit ceased to exist from 01.07.2017. No provision under existing law or GST Act entitled appellant to cash refund of unutilized Cenvat credit. Case-Laws Service Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766564