Exporter entitled to refund of pre-GST Service Tax on input services for exported diamonds.

An exporter is entitled to a refund of Service Tax paid on input services used for manufacturing exported cut and polished diamonds before the GST regime. This entitlement is based on Rule 5 of the CENVAT Credit Rules 2004 and Notification No. 41/2012-ST. The CESTAT ruled that Service Tax paid before the GST commencement should be processed under the Finance Act 1994 and related rules, not the CGST Act. The Commissioner (Appeals) incorrectly applied the CGST Act, and the appeal was allowed, affirming the refund claims under the pre-GST laws. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X