https://www.taxtmi.com/caselaws?id=470787 Cash refund under Section 142(3) of the CGST Act for service tax paid under reverse charge after the GST transition remains disputed where equivalent cash refund or re-credit was unavailable under the erstwhile Cenvat Credit Rules. Divergent Tribunal views concern whether Section 142(3) only preserves refunds already admissible under the existing law or permits cash refund for eligible but untransitionable or unusable credit. Cenvat credit is conditional rather than automatic upon tax payment, and the erstwhile rules allowed cash refunds only in limited circumstances. The scope of Section 142(3) and any asserted vested right to credit require Larger Bench consideration. en-us Mon, 08 Sep 2025 00:00:00 +0530 Sun, 09 Aug 2026 23:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470787 Cash refund under Section 142(3) of the CGST Act for service tax paid under reverse charge after the GST transition remains disputed where equivalent cash refund or re-credit was unavailable under the erstwhile Cenvat Credit Rules. Divergent Tribunal views concern whether Section 142(3) only preserves refunds already admissible under the existing law or permits cash refund for eligible but untransitionable or unusable credit. Cenvat credit is conditional rather than automatic upon tax payment, and the erstwhile rules allowed cash refunds only in limited circumstances. The scope of Section 142(3) and any asserted vested right to credit require Larger Bench consideration. Case-Laws Service Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470787