TaxTMI 
TaxTMI 
2024 (7) TMI 63
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....tive for Respondent ORDER Per : P.A. Augustian 1. Issue in the present appeal is regarding refund of service tax paid under reverse charge mechanism in respect of job work activity falling under the category of supply of manpower and supply agency service. Appellant is engaged in manufacture of control panel, iron scrap, ALU scrap etc., and registered with central excise department and also ser....
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....y, Adjudication Authority vide Order-in-Original No. 01/2019 dated 25.04.2019 rejected the refund claim on the ground that there is no provision to allow credit or refund of the Service Tax paid on or after 01.07.2017. Aggrieved by said order, an appeal was filed and Learned Commissioner (Appeals) vide Impugned Order rejected the refund claim. Aggrieved by said order present appeal is filed. 3. W....
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....td. vs. Commissioner of Central Tax, Chennai vide Interim Order No. 40021/2023 dated 21.12.2023 passed in Service Tax Appeal No. 40010/2020 4. The Learned Counsel further submits that as per Cenvat credit Rules, Cenvat credit could be availed only after payment of duty which is in the present case paid on 18.09.2018 as per the Audit observation. Since it is not paid on or before 30.06.2017, it ca....
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..... The Learned AR also submits that the claim is rejected as per the circular No. 207/5/2017-CT and appellant is not eligible for refund. 6. Heard both sides. The issue is settled in favour of the Appellant. As per the decision of the Tribunal in matter of M/s. Brose India Automotive Pvt. Ltd. (Supra), issue was considered by this Tribunal in the matter of M/s. JSW Steel and vide final order No. 2....