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TaxTMI 
TaxTMI 
TaxTMI 
2024 (6) TMI 247
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....7 [the CGST Act, 2017] would be appealable before this Tribunal, had earlier been referred to a Larger Bench of the Tribunal in M/s. Bosch Electrical Drive India Pvt. Ltd. vs. Commissioner of Central Excise, Chennai [Service Tax Appeal No. 40010 of 2020 decided on 21.12.2023]. The learned Member, therefore, ordered that this matter may also be placed before a Larger Bench of the Tribunal. 2. M/s G4S Secure Solutions (India) Private Limited [the appellant] is engaged in providing services like 'security services' and 'business support services'. The appellant filed the Service Tax Return in Form ST-3 for the period April 2017 to June 2017 on August 15, 2017. After the filing of the said ST-3 return, the appellant filed a revised ST-3 return....
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....er passed by the Larger Bench is reproduced below : 36. The issue that has been referred to the Larger Bench of the Tribunal is whether a refund order passed under section 142 of the CGST Act is appealable before the Tribunal. 37. Section 142, as noticed above, deals with Miscellaneous Transitional Provisions. Sub-section (3) provides that every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law oth....
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....ot have claimed refund under rule 4(7) of the CENVAT Rules. The appellant could also not have taken in his electronic credit ledger the amount of the CENVAT credit under section 140(1) of the CGST Act because the service tax return had been filed before the deposit of the service tax. It is for this reason that the appellant had filed an application under sub-section (3) of the section 142 of the CGST Act, which application was rejected and the appeal filed by the appellant before the Commissioner (Appeals) was also rejected. 41. Before examining whether an appeal would lie to the Tribunal against an order passed under section 142 of the CGST Act, it would be appropriate to examine whether an appeal would lie to the Appellate Tribunal con....
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....e existing law i.e. Chapter V of the Finance Act and the Central Excise Act. This would mean that the appellate provisions would continue to remain the same. This position is also explicit from the provisions of sub-section (6)(b) of section 142 of the CGST Act, wherein it has been provided that every proceeding of appeal, review or reference relating to recovery of CENVAT credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law. 45. Section 174(2)(f) of the CGST Act also provides that the repeal of the Central Excise Act under section 174(1) and amendment of the Finance Act under section 173 shall not affect any proceedings including t....
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....ST Act, 2017, but was claimed under section 142(9)(b) of the CGST Act, 2017. 6. Ms. Krati Singh, learned counsel for the appellant, assisted by Shri Aman Singh, however, submitted that the same principle as applicable to sub-section (3) of section 142 would be applicable to sub-section (9) of section 142 of the CGST Act, 2017 and, therefore, an appeal would lie to the Tribunal against an order passed under sub-section (9) of section 142 of the CGST Act, 2017. 7. The submission advanced by the learned counsel for the appellant and the learned authorized representative appearing for the Department have been considered. 8. To understand the issue, it would be appropriate to reproduce sub-sections (3) and (9) of section 142 of the CGST Act, ....
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....ll not be admissible as input tax credit under this Act." (emphasis supplied) 9. It would be noticed that under section 142(3) every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT Credit shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing shall be paid in cash. Under section 142(9)(b), where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refundable or CENVAT Credit is found to be admissible to any taxable person, the same shall be refunded to him in cash....