Taxpayer Can Claim Service Tax Refund Under RCM Post-GST If Cenvat Credit Was Available, Says CGST Act Interpretation.

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....Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a conjoint reading of sub-section (3), (5) and (8)(a) of the CGST Act, it is evident that an assessee is entitled to claim refund of service tax under RCM paid after the appointed day under the existing law and such claim has to be disposed of according to the provisions of the existing law. As the appellant was entitled to cenvat credit of the said amount, which is now no longer available due to GST regime, they are entitled to refund of the said amount. - AT....