Appellant Wins Refund of Unadjusted Cenvat Credit u/s 142(5) of CGST Act for Services Not Provided.

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....Refund of the unadjusted cenvat credit - Admittedly Revenue has never objected to taking credit by the appellant under the scheme of the Service Tax Rules. Further, Section 142(5) of CGST Act, 2017 specifically provided for refund of tax paid during Service Tax regime in respect of services not provided, to be paid or disbursed in cash. - AT....