2021 (8) TMI 239

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....Shri Dilip Shinde, Supdt. (AR) for the respondent ORDER Briefly stated, the facts of the case are that the appellant herein is engaged inter alia, in the manufacture of Industrial valves, spares parts of valve and components etc., falling under Chapter heading 84, 87 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant availed CENVAT credit facility provided under the erst....

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....nd of service tax paid by it under the Reverse Charge Mechanism. The refund applications filed by the appellants were returned by the Jurisdictional service tax authorities on the ground that input tax credit can only be claimed under the GST/CGST Act, 2017 and not otherwise. Feeling aggrieved with the communication dated 12.06.2018 of the Deputy Commissioner, CGST & CX, the appellant had preferre....

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....d, the appellant is not falling under the scope and ambit of sub-section 8(a) of Section 142 (supra) inasmuch as no assessment/adjudication orders were passed by the competent authorities in determining the tax liability, which the appellant was required to pay under the erstwhile statute. Rather, the case of the appellant is governed under the provisions of sub-section (3) of Section 144 ibid. Th....

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....l be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act." 4. On reading of the above statutory provision, it transpires that an assessee can file the application, claiming refund of the amount of CENVAT credit after the appointed day and that the said application shall be disposed of by the authorities in acc....