2019 (11) TMI 1408

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..... cate For the Respondent : Shri. Arul C. Durairaj, Authorized Representative (A.R.) ORDER The only issue involved in this appeal is the eligibility of the appellant for claiming the refund partially pertaining to the services received by them prior to 01.07.2017 and partially pertaining to the Service Tax paid under reverse charge mechanism on Goods Transport Agency (G.T.A.) for the quarter endi .....

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..... se charge mechanism in their electronic credit account after the introduction of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the 'C.G.S.T. Act') and that the application for refund was filed invoking the miscellaneous transition provisions. 4.2 A Show Cause Notice dated 29.06.2018 came to be issued proposing to reject the same by the Revenue on the grounds that the app .....

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..... of the invoices furnished before him were dated either 30.06.2017 or prior to that date, by which the Ld. Commissioner (Appeals) assumes that those invoices had already been issued by the service providers to the appellant. This conclusion appears to be jumping the gun with no documentary evidence on record and nothing on this being alleged to this effect in the Show Cause Notice. This reason, the .....

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