9911796707
TMI Blog2024 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period on January, 2013 to June, 2017. The refund claim was made under section 11B of the Central Excise Act, 1944 being the existing law as defined under section 2(48) of CGST Act, 2017 read with section 142(3) and section 142(8)(a) of the CGST Act, 2017. 2. The department is of the view that the payment was made by the appellants as a result of the inquiry and same was not made suo-moto and the same was part of recovery and therefore being recovery it cannot be covered under provision of section 142(8)(a). The department was also of the view, that since till the cutoff date of the GST i.e. 01.07.2017, no payment of service tax under RCM had been made, therefore, not having made such payment of their own, they are not eligible for C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 319 - CESTAT Ahmedabad. It is thus, clear from various case law cited by the appellant that on voluntary payment of tax under Reverse Charge Mechanism, appellants were held entitled to credit of duty paid by challan and also refund of the duty paid after the cut off date cannot be denied even as per various cases including M/s. Bosch Electrical Drive India Pvt Ltd (referred supra), relied upon by the appellants. 5. Therefore, while for the proposition as to whether after the cutoff date benefit of duty paid voluntarily can be allowed by way of refund under the saving provision of section 174, in the normal course to the appellant or party which pays duty after cut off date is decided in favour of party as a proposition. But, the dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4)84/2017-18 dated 10.01.2018 of DGCEI, Ahmedabad. (5) Copy of letter No. DGGI/AZU/12(4)84/2017-18 dated 07.02.2019 of DGCEI, Ahmedabad. 3. Whereas it further appears that the claimant has claimed refund of Service Tax totally amounting to Rs.36,34,040/- which was paid by them vide Challan No. 20018 dated 21.04.2018, 50058 dated 09.10.2018 & 02926662911201820017 dated 29.11.2018 in an enquiry made by DGCEI, Ahmedabad vide DGCEI, Ahmedabad's letter No. DGCEI/AU/12(4)84/2017-18 dated 10.01.2018 for non/short payment of service tax under Finance Act, 1944 and the rules made thereunder and also under Section 173 and Section 174 of GST Act, 2017. 3.1 Whereas it further appears that the claimant had imported some services in connection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 142 (8) (a) of the OGST Act, 2017, the relevant para of which, states as under : "Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed date, under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act". I find that in the instant case, the claimant has paid the Service tax amount under Reverse Charge Mechanism towards Banking & Financial Services received for expenses made in Foreign Currency for availment of External Commercial Borrowi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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