TaxTMI 
TaxTMI 
Service Tax paid on Ocean Freight for pre GST period, now can take input tax credit or apply refund?
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....ervice Tax paid on Ocean Freight for pre GST period, now can take input tax credit or apply refund?<br> Query (Issue) Started By: - Dinesh Ghatkar Dated:- 31-7-2018 Last Reply Date:- 8-10-2018 Service Tax<br>Got 7 Replies<br>Service Tax<br>Dear Sir/madam, We have paid Service Tax on Ocean Freight for pre-gst period after audit finding (EA-2000), but now in GST regime we can not take ITC of same,....
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.... so we have applied for refund, but deptt refuse the application, on basis of we have paid Service tax of finding of Audit not willingly. hence we can not take credit not refund. Please suggest any solution. Thanks, Dinesh Reply By KASTURI SETHI: The Reply: You must fight legally. You will get relief through Appellate channel. Reply By Dinesh Ghatkar: The Reply: Sir, Deptt issue SCN and r....
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....efuse under Rule 9(bb), plz suggest any circular/notification/rule under which we can fight legally, Please help. regards, Dinesh Reply By Himansu Sekhar: The Reply: Please refer Sec. 142 (8a) (8) (a) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty ....
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....becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act; The credit is not admissible Reply By Ganeshan Kalyani: The Reply: I am also of the view that refiund should be given. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: ....
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.... Section 142(8)(b) of CGST Act, 2017 provides that where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, notwithstanding anything to the contrary contained in....
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.... the said law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944.) and the amount rejected, if any, shall not be admissible as input tax credit under this Act. You can claim refund if it is refundable. Reply By Ganeshan Kalyani: The Reply: Yes, the transition provision as reproduced by my colleague expert support the view. Reply By Rajalakshm....
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....i Kesavan: The Reply: I am also facing the same problem. Department also collected excess SBC and KKC. Instead of charging .05 % charged .5%. How can I claim refund of service tax and excess cess paid. Please do the needful. Regards Rajalakshmi<br> Discussion Forum - Knowledge Sharing ....