2025 (10) TMI 620

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....cruitment / Supply Agency Services, GTA Services, Security Services, Erection, Commissioning and Installation Services etc. during the relevant period. They filed a refund claim for Rs.42,93,596/- on 24.04.2018 on the ground that they provided IT infrastructure service, IT networking solutions etc. against an order from M/s. Hospira Health India Pvt. Ltd. (Hospira, for short) for a period of 2 years / 3 years / 5 years depending on the contract entered. As per the purchase order, the appellant did the billing for all the contracts on the commencement of the contract itself and paid service tax accordingly. They have paid service tax of Rs.84,70,013/- in respect of the invoices issued to Hospira; however, the payments for the said invoices w....

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....is entitled to avail credit of excess service tax paid in a situation where the service provider has issued an invoice, or received any payment for a service that is not subsequently provided either wholly or partially for any reason. In the present case, the appellant could not avail such credit as specified under Rule 6(3) of the Service Tax Rules, 1994 because the contract was cancelled during the GST regime i.e. on 31.08.2017. Consequently, the appellant resorted to Section 142(5) of the Central Goods and Service Tax Act, 2017 which provides a mechanism to claim refund of the excess paid service tax under the erstwhile Finance Act, 1994. He has submitted that the said provision lays down that for refund of service tax under the erstwhil....

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.... 22.06.2022 reported as 2022 (6) TMI 1134- CESTAT, Chennai. 3.2. Further, it is submitted that refund application was appropriately filed before the Service Tax Department as there was no mechanism available under GST regime to claim a refund of service tax; however, the disbursement of such refund ought to be carried out in accordance with Section 142(3) of the CGST Act. Further he has submitted that the appellant are entitled to interest of the refund amount in view of the judgment of the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Limited [2012(27) STR 193 (SC)]. 4. Learned AR for the Revenue has reiterated the findings of the learned Commissioner(Appeals). Further, he has submitted that since the amount of tax claime....

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...., the assessee returned the invoice amount including service tax paid to the said clients and filed refund application on 14.06.2019 to claim the refund amount of the service tax paid in advance against those invoices. Refund claim was rejected. In that context, the Tribunal held as follows:- 9. The bare perusal makes it clear that Section 142(5) of CGST Act, 2017 provides that the refund claim of service tax paid under the existing law (Central Excise Act, 1944) in respect of services not provided shall be disposed of under the existing law and has to be paid in cash. It states that such refund is subject to provisions of sub-section (2) of section 11B of Central Excise Act, 1944 only. In the present case, refund has been rejected....