2022 (11) TMI 751

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....ST is just and proper for alleged non-compliance of the Condition 2(h) of the Notification. 3. Brief facts of the case are that the appellant was registered with erstwhile Service Tax Division-X, New Delhi vide Service Tax Registration (STC) No. ACCT9754BSD001 under the category of 'Business Support Services'. The appellant had applied online on 21.12.2017, 30.01.2018, 11.04.2018 and 14.05.2018 for the refunds of Rs. 18,76,999/- under Rule 5 of the Cenvat Credit Rules, 2004 read with the Notification No. 27/2017-CE(NT) dated 18.06.2012 before the Assistant Commissioner, CGST Delhi East, Division Laxmi Nagar Delhi, as follows:- Date of filing of Refund online Date of filing of Refund manually Amount of Refund claimed Period ....

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....ster and not reflected in ST-3 return as required under Condition 2(h) of the said notification, is flimsy and bad in law and on facts. Admittedly, the appellant have debited the amount claimed as refund in the cenvat credit account maintained in their ledger. Further, due to implementation of GST there is noway in which the appellant can utilised the balance of cenvat credit lying in the cenvat credit register as on 30.06.2017. Thus, there is ipso facto reversal of the cenvat closing balance as on 30.06.2017, as admittedly appellant has not carried forward the balance credit to the GST regime. Accordingly, she prays for allowing the appeal with consequential benefits. 6. Learned Authorised Representative appearing for the Revenue relies....