2022 (7) TMI 341

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.... and rods and is registered under the GST Act. In course of business, it used to engage in certain services and pay service tax under forward charge and/or reverse charge mechanism (wherever applicable). Petitioner sought to avail of the Input Tax Credit in its favour by filing Form GST TRAN-1 in respect of certain services provided for man power supply for various activities such as material handling, loading and unloading. The present writ petition relates to three invoices issued by service providers/ contractors that provided man power supply to the petitioner. Details of such service providers, Bill Amount, Bill Date and Bill Number are reproduced herein below in a tabular format. Sr No. Service Provider Bill Date Bill No. ....

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.... section (5) and submitted that there is no availment of Transitional Credit before payment of service tax. Filing of TRAN-1 before payment of tax when there has been no availment of Input Tax Credit is only a technical defect. The Commissioner, C.G.S.T. & CX, Jamshedpur, instead of confining itself to the condonation of delay application, went beyond jurisdiction in disallowing the Input Tax Credit to the tune of Rs.1,74,469/- without any proper proceeding. Neither the letter nor the spirit of the relevant provisions have been violated by the petitioner. There is no serious breach on the part of the petitioner as the Transitional Cenvat Credit was credited in the electronic credit ledger only on 20th September, 2017, as per Annexure-9 to t....