2022 (6) TMI 711

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....ment and were providing services under the head "Sponsorship Services provided to body corporate, business support services, etc., The appellant has filed their ST-3 return for the period April to June, 2017, on 12.08.2017, wherein cenvat credit was taken on input services amounting to Rs.55,000/-. Thereafter, the appellant discovered that they had not taken cenvat credit on few invoices and also is entitled to credit for service tax paid under RCM after 01.07.2017 for Rs. 19,88,779/-. Accordingly, revised ST-3 was filed on 08.09.2017 revising the amount of cenvat credit to Rs.34,05,873/-. The appellant had filed their GST - TRAN-1 for carry forward of credit Rs.20,38,779/- to GST regime. Thus, the appellant could not carry forward to GST r....

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....f the impugned order, learned Commissioner observed - I do not find any dispute being made out in the impugned order-in-original regarding the eligibility of availment of cenvat credit or on the appellant's filing the revised return within the stipulated time period. Thus, the appellant has restricted the amount of eligible credit for transfer in TRAN-1 in terms of Section 140 read with the CBIC Circular No. 207/5/2017-ST. As no issue has been raised on the closing balance of cenvat credit in the said revised return, I would agree with the appellants' contention that the impugned amount i.e. the balance available credit, would be eligible for refund, subject to its merits and compliance with the provisions laid down in Section 142(9)(b) of ....