https://www.taxtmi.com/caselaws?id=799793 Service tax paid under the pre-GST regime on advances for flat bookings that are later cancelled is not input tax or input tax credit under the CGST Act, because those concepts cover specified GST levies charged on supplies to a registered person. Where services are not ultimately provided after the appointed day, section 142(5) requires the service-tax refund claim to be dealt with under the existing law and paid in cash. Such a refund cannot be adjusted unilaterally through the electronic credit ledger without statutory authority. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799793 Service tax paid under the pre-GST regime on advances for flat bookings that are later cancelled is not input tax or input tax credit under the CGST Act, because those concepts cover specified GST levies charged on supplies to a registered person. Where services are not ultimately provided after the appointed day, section 142(5) requires the service-tax refund claim to be dealt with under the existing law and paid in cash. Such a refund cannot be adjusted unilaterally through the electronic credit ledger without statutory authority. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799793