TaxTMI 
TaxTMI 
Refund of unclaimed service tax in Tran1
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....efund of unclaimed service tax in Tran1<br> Query (Issue) Started By: - JSW CEMENTLIMITED Dated:- 9-5-2018 Last Reply Date:- 12-5-2018 Service Tax<br>Got 10 Replies<br>Service Tax<br>Dear Expert, Kindly give your valued opinion on the following issue. We have paid service tax under reverse charge for some old bills pertaining to service tax regime after the due date of tran1 filing. Can we claim....
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.... refund of such service tax under section 142(3) of CGST Act, 2017. Reply By rajkumar shukla: The Reply: Section 142(3) talks about claim of refund filed before , on or after the appointed day i.e. 01.7.2017 under the existing law.kindly clarify as to how the refund is due to you under the existing law.? It can not be claimed as refund under the existing law just because it was not claimed in tr....
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....an 1. Reply By JSW CEMENTLIMITED: The Reply: Sir, Kindly clarify under what situation Section 142(3) refunds is applicable. Reply By rajkumar shukla: The Reply: When you claim refund , you have to show how it is due to you.Do you think it is due to you under existing law? Reply By JSW CEMENTLIMITED: The Reply: Serivce tax or excise duty credit was available to an assessee till one year from....
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.... the date of invoice. With the introduction of GST, the service tax law or Excise law has been repealed. If any of the bills which are well within the eligibility period of cenvat credit rules has been missed out in Tran1 or where service tax was paid on reverse charge depending upon the point of taxation along with interest after the due date for tran1, can the Govt. take away that benefit just b....
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....ecause the credit was not carried forward in Tran1. If we take it on a reverse way, will the Govt. not issue SCNs had the service tax not paid in GST Era for the transaction effected pre-GST. Can we take a stand that since, we were unable to carry forward this tax due to non-receipt of the bills in time, and non-availability of service tax credit in GST, we are eligible for refund of tax paid. I ....
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....would further like to know, under what situation refund application is to be filed under section 142(3) of CGST Act, 2017 Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: The last date for TRAN-1 has already been over. Your argument is somewhat genuine. You may approach the High Court directing GSTN to open the system to enter your pending claims. It is my view. Reply By rajkumar shukla: The Repl....
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....y: I agree. There appears no provision in GST law for such situations. you can approach High Court for remedy on the ground of equity. Reply By JSW CEMENTLIMITED: The Reply: But, to approach High Court I shall have a refund rejection speaking order from the department. Reply By rajkumar shukla: The Reply: In my view refund may be rejected not on the ground of equity but because it had not acc....
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....rued to you under the existing law . Invoking writ jurisdiction may be correct approach. Reply By Alkesh Jani: The Reply: Sir, I have slightly different issue but have filed refund claim of my client on the same ground as mentioned above. Here, it is to note that filing before, on or after however, I have filed refund claim in Form-R and waiting for SCN from the department. Thanks with Regards,....
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.... Reply By YAGAY and SUN: The Reply: Writ petition won't support to get the refund.<br> Discussion Forum - Knowledge Sharing ....