Service Tax Paid Under Reverse Charge After GST Implementation Not Eligible for Cenvat Credit Refund Under Section 142(3)

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....CESTAT denied cash refund of Cenvat credit for service tax paid on Ocean Freight under Reverse Charge Mechanism after GST implementation. The claim was rejected as Cenvat credit ceased to exist on 01.07.2017, and service tax paid in FY 2018-19 for pre-GST period was ineligible under Section 142(3) of CGST Act. Following precedents from CESTAT Hyderabad and Jharkhand HC, the Tribunal held that Section 142(3) does not create new refund rights that didn't exist under previous law. Since neither existing law nor GST Act provided for cash refund of unutilized Cenvat credit, the denial was upheld and appeal dismissed.....