9911796707
TMI Blog2022 (8) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... ated facts are as follows: 2.1. The respondent / assessee is engaged in the manufacture of GI Tower Parts, ERW Black and GI Pipes falling under Chapter 73 of the Central Excise Tariff Act, 1985. In the course of such business, they had received technical know-how / intellectual property right from foreign persons and paid royalty to them during the period from April 2016 to June 2017. For the said services received by them, they were liable to pay service tax under reverse charge basis, which was not paid by them originally. After pointing out the same in the departmental audit, they had paid the service tax liability of Rs.24,20,684/- along with interest at Rs.3,82,139/- on 02.05.2018. 2.2. The appellant further stated that though the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numerated under section 54(8) of the CGST Act, 2017. 2.4. Challenging the aforesaid order passed by the appellant, the assessee filed WP.No.528 of 2019, which was ordered by the learned Judge on 22.02.2022, by setting aside the rejection order and remanding the matter to the respondents for fresh consideration. Therefore, this writ appeal by the appellant / Revenue. 3.The learned standing counsel appearing for the appellant submitted that the assessee had not paid the appropriate service tax within the stipulated time and paid only in May 2018 after having noticed through departmental audit, thereby lost the opportunity of taking cenvat credit of the amount to be paid under reverse charge. Elaborating further, the learned counsel submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the assessee with respect to cenvat credit and there is no eligible provision available, the learned Judge rightly set aside the order passed by the appellant rejecting the claim of the assessee, and directed the authority to reconsider the matter under section 142(3) of the Act. Thus, according to the learned counsel, there is no requirement to quash the same. 5.Heard both sides and perused the materials available on record. 6.It is an admitted fact that the assessee is eligible to claim cenvat credit under the erstwhile Central Excise Act, prior to 30.06.2017, but they were unable to claim, due to transitional provision has come into effect from 01.07.2017. It is also not in dispute that they had paid the service tax for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reconsidering the same, the authority concerned, who has to deal with the applications of the petitioners, shall consider and dispose of these applications under section 142(3) of the CGST Act, 2017. (ii) While reconsidering the said applications, the claim made by the petitioners need not be considered for the purpose of refund of the claim made by them. However, the said claim made by the petitioners can very well be considered for the purpose of permitting the petitioners to carry forward the accrued credit to the electronic credit ledger of the GST regime. (iii) After considering the said applications, as indicated above, the necessary order shall be passed by the respondents within a period of six weeks from the date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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