CESTAT denied cash refund of Cenvat credit for service tax paid ...

Service Tax Paid Under Reverse Charge After GST Implementation Not Eligible for Cenvat Credit Refund Under Section 142(3)

February 28, 2025

Case Laws Service Tax AT

CESTAT denied cash refund of Cenvat credit for service tax paid on Ocean Freight under Reverse Charge Mechanism after GST implementation. The claim was rejected as Cenvat credit ceased to exist on 01.07.2017, and service tax paid in FY 2018-19 for pre-GST period was ineligible under Section 142(3) of CGST Act. Following precedents from CESTAT Hyderabad and Jharkhand HC, the Tribunal held that Section 142(3) does not create new refund rights that didn't exist under previous law. Since neither existing law nor GST Act provided for cash refund of unutilized Cenvat credit, the denial was upheld and appeal dismissed.

View Source

← Previous Next →

CESTAT denied cash refund of Cenvat credit for service tax paid ...

Service Tax Paid Under Reverse Charge After GST Implementation Not Eligible for Cenvat Credit Refund Under Section 142(3)

February 28, 2025

Case Laws Service Tax AT

You may also like:

Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the...

Refund of CENVAT Credit - 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...

Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

The appellant paid service tax voluntarily under reverse charge mechanism before the GST regime. The adjudicating authority denied refund, holding that service tax was...

CENVAT Credit - credit of 100% of service tax paid on works contract service instead of 50% under partial reverse charge basis - on the service tax paid by the appellant...

Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash -...

CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

Quick Updates: