2023 (3) TMI 741

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....d for manufacture of goods, namely transportation of goods, Manpower supply-recruitment, maintenance and repair service, technical testing analysis service totalling Rs. 5,46,759/-. (ii) It has been held that the appellant is not entitled to transmit the amount of Krishi Kalyan Cess (KKC)to GST regime. The credit of the said cess was meant to be utilised only towards payment of KKC on output taxable service. Thus, refund is not permissible. B. (iii) Service tax paid on input services received for manufacture of goods namely transportation of goods, man power supply recruitment, goods maintenance and repair service, etc. Rs. 7,86,359/-. (iv) It has been held, as appellant is not providing any taxable output service and is a manufacturer p....

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....bunal in Laxmi Technology and Engineering Industries 2011 (2) TMI (1275) (Tri-Chennai). Similar views taken by the Mumbai Bench in SS Engineers 2013 (10) TMI 611) which have been confirmed by Hon'ble Bombay High Court reported at 2016 (4) TMI 108. 3. It is further urged that the incremental amount of Cenvat credit as per 'revised return', can be specifically claimed a refund under Section 142 (9) (b) of CGST Act. The amounts claimed as refund under dispute, have been taken credit after 30.06.2017, as reflected in the revised ST-3 return. Accordingly, contention of the court below that appellant could have filed revised GST TRAN-1 for the credit under dispute is not tenable as additional credit availed in revised return cannot be transition....

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....and TRAN-2. Board have also issued Cir. No. 180/12/2022-GST dated 09.09.2022, accordingly. Hence, appellant instead of claiming refund can claim transition accordingly. 8. Having considered the rival contentions, we reject the amount of refund for KKC Rs. 5,46,759/-, following the ruling of larger bench in the case of Gauri Plastic Culture Pvt Ltd. [2019-TIOL-1248-H.C.- Mumbai-C.Ex-LB] wherein it was held that a non-utilised portion of Cenvat credit cannot be claimed as refund in cash, distinguishing the ruling in Union of India vs. Slovok India Trading Company, as not a declaration of law under Article 141 of the Constitution. 8.1 So far the amount of Rs. 4,15,012/- is concerned, the rejection of the same is upheld as admittedly credit w....