9911796707
TMI Blog2021 (9) TMI 1404X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Shri S. Balakumar, Authorized Representative. ORDER Brief facts leading to the present dispute inter alia are that the appellant is engaged in the manufacture of automobile parts viz. window regulator, wiper systems, motors for regulator, cooling motors and PSM Assembly systems; that the appellant had entered into various service agreements with foreign companies for the transfer of tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was raised that the appellant had short paid Service Tax under reverse charge mechanism in respect of import of services; that the appellant made the payment, however, with a delay, pursuant to the audit objection, along with interest; that thereafter, the appellant vide letter dated 19.01.2018 sought refund of the amount of Service Tax paid by them under Section 142(3) of the Central Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(a) of the C.G.S.T. Act, the amount paid by the appellant is in the nature of 'tax arrear' which is not eligible as CENVAT Credit; that against the above Order-in-Original, the appellant preferred an appeal before the Commissioner of Central Tax (Appeals-II): C.G.S.T. and Central Excise, Chennai, who vide impugned Order-in-Appeal No. 270/2019 (CTA-II) dated 21.09.2019 rejected the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne through the orders relied upon by the Learned Advocate for the appellant. 5. Admittedly, the appellant's claim for refund was rejected under Section 142(8) of the Central Goods and Services Tax Act, 2017 since the appellant's claim for refund was also in terms of Section 142(3) of the C.G.S.T. Act. No doubt, in the orders relied upon by the Learned Advocate, this Bench has allowed the refund, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interests of justice. 6. I am therefore of the opinion that this is a fit case to be referred to the Larger Bench to decide the following question: "Whether the CESTAT, having been constituted under the Customs Act, 1962, can look into and decide refund claims under C.G.S.T. upon the introduction of the Central Goods and Services Tax Act, 2017, which is a self-contained code having its own ..... X X X X Extracts X X X X X X X X Extracts X X X X
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