2024 (10) TMI 324

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....ugh an adjudication order consequent upon service of show cause notice that received affirmation of the Commissioner (Appeals), is assailed by the assesse appellant in this appeal. 2. Facts of the case, in a nutshell, is that Appellant is engaged in the manufacture of certain chemicals and its allied additives used for manufacture of leather articles in its factory at Pune. During the F.Y. 2018-19, Respondent Department conducted internal audit for the above referred period and observed that certain Service Taxes were payable on Reverse Charge Mechanism against import of services, GTA services and legal services etc. Appellant paid it algongwith interest in June, 2018 but by that time CGST Act has already come into force, having transition....

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....o allow the appeal by way of setting aside the order passed by Commissioner (Appeals). 4. Per contra, Authorised Representative for the respondent department Shri P.K. Acharya, Superintendent, submitted with reference to the judgment passed by Hon'ble Jharkhand High Court and By Hon'ble Madras High Court in the case of M/s. Rungta Mines Limited V/s. Commissioner of CGST, Service Tax & Central Excise, Jharkhand, reported in 2022 (22) TMI 934 and Ganges International Pvt. Ltd & Others V/s. Asstt. Commissioner of GST & Commissioner C.Ex. Punducherry, reported in W.P.No. 528 of 2019 respectively, had observed that in the absence of specific statutory provision such refund is not admissible for which order passed by the Commissioner (Appeals) n....