2021 (8) TMI 239

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....te, Advocate for the appellant 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 c....

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....plication on 04.06.2018, claiming refund 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,....

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....der the CGST Act, 2017. In the case in hand, 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 ....

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....so rejected shall lapse: Provided further that no refund shall 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 ....