9911796707
TMI Blog2022 (12) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... oice had not expired by 1st July, 2017 i.e. till coming into effect of GST Act. Section 11B of erstwhile Central Excise Act has wrongly been invoked by the Commissioner (Appeals). He is observed to have miserably failed to observe the transition provisions and the mandate of the new CGST law that the entitlement of the assessee have mandatorily to be returned/refunded to the assessee irrespective of any limitation of time, though in cash. Following the decision in the case of Punjab National Bank Vs. Commissioner of CGST and Central Excise, Jaipur [ 2022 (5) TMI 652 - CESTAT NEW DELHI] , refund allowed. - Service Tax Appeal No. 51513 of 2022 [SM] - FINAL ORDER No. 51180/2022 - Dated:- 28-11-2022 - DR. RACHNA GUPTA, MEMBER (JUDIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Cenvat credit for the month of January, 2017 and Rs.16,660/- was paid in cash on 06.02.2017. It is submitted that prior the approval of the said invoice could be received that the Central Goods Service Tax (CGST) Act was rolled out on 01.07.2017. Post approval, new invoice was issued, the GST liability thereupon stands already discharged. 3.1 Learned Counsel has further mentioned that in the given facts the appellant was entitled to claim the refund of the aforesaid amount of service tax, however, the same has wrongly been rejected on the ground of being barred by time. Reliance has been placed upon the Board s Circular No. 144/2011-ST dated 18th July, 2011 and also on Section 142(5) of Goods and Service Tax Act, 2017. Impress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is sufficient for me to hold that prior the erstwhile Excise Act was taken over by the GST Act, the impugned service provided by the appellant had not completed. The Circular as relied upon by the appellant clarifies the same. The relevant provision thereof reads as follows:- 'Completion of service' would include not only the physical part of providing the service but also the completion of all other auxiliary activities that enable the service provider to be in a position to issue the invoice. Such auxiliary activities could include activities like measurement, quality testing etc. which may be essential pre-requisites for identification of completion of service. The test for the determination whether a service has been compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the opinion that Section 11B of erstwhile Central Excise Act has wrongly been invoked by the Commissioner (Appeals). He is observed to have miserably failed to observe the transition provisions and the mandate of the new CGST law that the entitlement of the assessee have mandatorily to be returned/refunded to the assessee irrespective of any limitation of time, though in cash. This Tribunal in earlier decision titled as Punjab National Bank Vs. Commissioner of CGST and Central Excise, Jaipur, vide Final Order No. 50414/2022 dated 04.05.2022, has been held that where there is no controversy regarding the quantum of amount refundable and no allegation nor any finding by the authorities below with regard to unjust enrichment, Section 142 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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