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TMI Blog2025 (1) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 174 of the CGST Act have made it crystal clear that Service Tax paid on inputs or input services before commencement of GST would be dealt by the Finance Act, 1994 and its connected notifications, rules etc. As could be noticed from the order passed by the Refund Sanctioning Authority, it has been clearly mentioned that Appellant/Claimant had issued export invoices after 01.07.2017 i.e. after the appointed day prescribed in CGST Act, 2019. This being the command of law, his finding that received concurrence of the Commissioner (Appeals) that provision of existing law would mean CGST Act is erroneous and contrary to the provision of law and therefore, Claimant s/Appellant s filing of refund applications was made appropriately under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cut and polished diamonds after procuring rough diamonds and undertaking necessary manufacturing process. As a part of requirement by the importer/buyer, Appellant gets the final product certified by GIA Laboratory India Pvt. Ltd. and pays the charges with Service Tax under Reverse Charge Mechanism (RCM) on the said certification services provided by GIA Laboratory India Pvt. Ltd. For the above referred period, payment of Service Tax under RCM was made before commencement of GST in India w.e.f. 01.07.2017 and exports have taken place between the month of July, 2017 and March, 2018. Appellant-Exporters sought for refund of the said duty paid under Rule, 5 of the CENVAT Credit Rules, 2004 read with Notification No. 41/2012-ST dated 29.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egime, as it must have been filed under the new rolled out provisions of CGST Act, 2017. As regards the plea of the Appellant that the provisions under the sub-section 4 of Section 142 of the CGST Act, 2017 are applicable in their case, I find that the same needs to be perused diligently. The same states that: Every claim for refund after the appointed day in respect of the goods or services exported after the appointed day, shall be disposed of in accordance with the provisions of the existing law . (emphasis supplied) Here, I find that the existing law means the law in force at the material time after the roll out of GST on 01.07.2017 i.e. Central Goods and Services Act, 2017. In the instant cases, the period involved in respect of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal, learned Counsel for the Appellant has argued that the observation made above by the Commissioner (Appeals) is erroneous for the reason that he has taken Finance Act, 1994 that covers Service Tax matters as erstwhile Act and treated CGST Act as existing law which is contrary to the definition contained in Section 2(48) of the CGST, Act 2017 that defines existing law as any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of the CGST Act . She further submits that while Section 142(4) has made it clear that refund claim filed before or after the appointed day for refund of any duty or tax paid under the existing law in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made by the parties. It is a recognisable fact that Section 42 read with Section 174 of the CGST Act have made it crystal clear that Service Tax paid on inputs or input services before commencement of GST would be dealt by the Finance Act, 1994 and its connected notifications, rules etc. As could be noticed from the order passed by the Refund Sanctioning Authority, it has been clearly mentioned that Appellant/Claimant had issued export invoices after 01.07.2017 i.e. after the appointed day prescribed in CGST Act, 2019 and he himself has referred to Section 142(4) of the CGST Act that was reproduced in para 9 of his order, that reads: 142(4) Every claim for refund filed after the appointed day for refund of any duty or tax paid un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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