9911796707
TMI Blog2022 (3) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... , pursuant to audit objection, paid on 08.08.2018. 2. Brief facts of the case is that the appellant is having Central Excise Registration as they were engaged in the manufacture of 'Dies and Tools, Doors and others' falling under Chapter Heading No. 82073000 &73083000 of Central Excise Tariff Act, 1985. They are also having Service Tax registration for 'works contract service', Manpower supply service & Repair and maintenance services for payment of tax under Reverse Charge Mechanism (RCM). 3. An audit objection was raised relating to the period 2012-13 to 2016-17, it was pointed out that the appellant failed to include the amount of PF in the assessable value for the purpose of service tax payment on 'Manpower Supply Agency Service', whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for sanctioning of refund. Further, Section 142(8) of CGST provides for refund of amount becoming due in pursuance of an assessment or adjudication proceedings instituted before or after the appointed day. It was also held that the transitional provision of CGST Act do not provide for cenvat credit of cess and hence refund of Rs. 40,381/- is inadmissible. 6. Being aggrieved, the appellant is before this Tribunal. 7. Heard the parties and perused the record. 8. Having considered the rival contentions, I find that payment of service tax including the cess relating to the period prior to 30.06.2017, paid in the year 2018 during the GST regime, amounts to payment in accordance with law as the same has been paid on the insistence by the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son after the appointed day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (unjust enrichment). 9. Thus, from a conjoint reading of sub-section (3), (5) and (8)(a) of the CGST Act, it is evident that an assessee is entitled to claim refund of service tax under RCM paid after the appointed day under the existing law and such claim has to be disposed of according to the provisions of the existing law. As th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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