9911796707
TMI Blog2025 (4) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... y Dahiwale, Deputy Commissioner, Authorised Representative. Brief facts of the case are that the appellant is engaged in providing services. In terms of Rule 3 (b) of Point of Taxation Rules, 2011, appellant was required to pay service tax on the advances received towards services to be provided in future. As on 30.06.2017, appellant had paid service tax amounting to Rs. 6,15,409/- for services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (11) was provided at Sr.No.11 of Form GST TRAN-1. When the appellant tried to fill in the details of service tax of Rs. 6,15,409/- paid before 30.06.2017, at Sr.No.11 of GST TRAN- 1 on 20.08.2017 and again on 25.12.2017, there was technical glitch and the appellant could not fill in the said figure at Sr.No.11 of the said TRAN-1 but filled the same figure at Sr. No. 5 of the said TRAN-1 which resu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tches and several assesses faced such difficulties and approached Hon'ble Supreme Court. Hon'ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. & Ors. reported at 2022 (63) GSTL 162 (SC) has taken together several SLPs and passed order directing GSTN to open portal for filling concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it so attempted to be transferred was not on account of cenvat credit. 3. Heard the learned AR. Learned AR has submitted that the appellant has not produced any proof that they have attempted twice to fill in Sr.No.11 and could not do so by taking any screenshot etc. 4. I have carefully gone through the record of the case and submissions made. In accordance with the provisions of Rule 118 of CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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