https://www.taxtmi.com/caselaws?id=782084 CESTAT Mumbai allowed the appeal, setting aside the Commissioner (Appeals) order denying refund of input/CENVAT credit of service tax paid under RCM. Relying on prior Tribunal decisions and a Bombay HC ruling on an identical issue, it held that s.142(3) CGST Act mandates that any refundable amount accruing upon transition must be paid in cash, not merely recredited in CENVAT. As the department had no contrary appellate developments to cite, the impugned order dated 24.09.2020 was found unsustainable in law and refund in cash was directed. en-us Wed, 19 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782084 CESTAT Mumbai allowed the appeal, setting aside the Commissioner (Appeals) order denying refund of input/CENVAT credit of service tax paid under RCM. Relying on prior Tribunal decisions and a Bombay HC ruling on an identical issue, it held that s.142(3) CGST Act mandates that any refundable amount accruing upon transition must be paid in cash, not merely recredited in CENVAT. As the department had no contrary appellate developments to cite, the impugned order dated 24.09.2020 was found unsustainable in law and refund in cash was directed. Case-Laws Service Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782084