2026 (5) TMI 1446

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....ial) And Hon'ble Mr. P.V. Subba Rao, Member (Technical) For the Appellant : Shri Deepak Kumar Khokhar and Shri Bhrart Raichandani Advocates For the Revenue : Ms. Jaya Kumari, Authorised Representative ORDER P V SUBBA RAO : M/s. KAZAKSTANCASPISHELF India Pvt Ltd. [Importer] filed this appeal to assail the Order in Appeal dated 13.02.2023 [Impugned order] passed by the Commissioner (A....

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....under reverse charge on the same services. The Assistant Commissioner sanctioned the refund but reasoned that if the appellant did not have to pay service tax, it also could not have availed CENVAT credit because credit was available only on the inputs and input services used to provide taxable services. If the service was not taxable, the services used by the appellant cannot be input services ei....

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.... of service tax was paid in cash. On a query from the bench, he submitted that he did not have the challans to establish this fact but the matter may be remanded to the original authority so that the documents can be presented for his examination. 6. Ms. Jaya Kumari, learned authorised representative for the Revenue, on the other hand, submitted that the well-established legal principle is that....

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....credit taken as per the ST-3 Returns cannot be modified in a refund proceeding, neither can the service tax payable as per the ST-3 Returns. She further submitted that the judgment of the Supreme Court in ITC Limited will also apply to service tax as held by the Delhi High Court in BT (India) Pvt. Ltd. vs Union of India [(2023) 13 Centax 89 (Del.)] and refunds cannot be sanctioned or denied so as ....