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TMI Blog2024 (10) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... the service providers. On perusal of the OIO, it is seen that the Adjudicating Authority has denied refund of credit holding that the service tax has been paid voluntarily and also that no credit is available in GST regime. Section 174(2) of the GST Act says that the amended Act shall not affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts. It is clear that the liability, if any, under the erstwhile law of Finance Act, 1994 to pay service tax would continue even after the introduction of GST. Conversely, the right accrued under the said Act in the nature of credit available under CCR, 2004 also is protected. In the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Manish Raj, Authorized Representative for the Respondent ORDER P. K. CHOUDHARY : The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.NOI-EXCUS-002-APP-503-2020-21 dated 29.08.2020 passed by Commissioner (Appeals) CGST, Noida. 2. It is the case of the Appellant that since they were receiving certain services which were subjected to payment of tax at the hands of receiver under Reverse Charge Mechanism RCM , they were depositing the same and claiming credit of the tax so paid. In the instant case the Appellant deposited service tax under RCM on GTA Services amounting to Rs.9,08,906/- for the month of June, 2017 in the month of July, 2017 and November, 2017 i.e. 04.07.2017 and 06.11.2017 and on Manpower Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14,39,209/- was deposited on 04.07.2017 and 06.11.2017 in respect of GTA Services and Manpower Services under RCM for the month of June, 2017 in the months of July, 2017 and November, 2017 and by that time they had already submitted ER-1 return on 08.07.2017 for the month of June, 2017. It is also submitted that the closing balance of return of June, 2017 was transitioned vide Form GST TRAN-1 and they could not claim the credit of the said amount as while migrating to GST Regime. They were allowed to carry forward only the closing balance of credit shown in ER-1 return for the month of June, 2017. 4. Ld. Advocate adverted to Repeal and Savings Provision in Section 174(2) of the GST Act which reads as under:- The repeal of the said Acts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore refund has to be processed under the erstwhile law and allowed to be disbursed in cash. 6. Heard both the sides and perused the appeal records. 7. I find that the view taken by the Adjudicating Authority is without any fairness as they have accepted the delayed payment of tax made voluntarily by the Appellant. The Appellant had paid the tax along with interest also. When the liability of tax has been accepted by the Department, they cannot reject the claim of refund of credit on the same. 8. From the facts narrated above, it is brought out that Appellant has paid the service tax voluntarily under self-assessment. The tax is paid under reverse charge mechanism for the services received by them from the service providers. On perusal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise Puducherry - 2020 (373) E.L.T. 820 (Mad.), it was held that accumulated credit cannot be said to get lapsed. 10. Section 142(3) of GST Act provides how to deal with claims of refund of service tax of tax and duty/credit under the erstwhile law. It is stated that therein that such claims have to be disposed in accordance with the provisions of existing law and any amount eventually accruing has to be paid in cash. 11. In the present case, there is no allegation that the credit is not eligible to the Appellant. It is merely stated that tax has been paid voluntarily and therefore credit is not available under the GST regime. Though credit is not available as Input Tax Credit under GST law, the credit under the erst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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