CESTAT Allowed Refund as Service Tax Credit Became Unavailable After GST Transition

R R Kabel Ltd Vs Commissioner of C.E. & S.T. (CESTAT Ahmedabad) The appeals were filed against an order of the Commissioner (Appeals) which upheld the rejection of refund claims filed by the appellant. The dispute arose from payment of service tax under the reverse charge mechanism on services such as Goods Transport Agency (GTA), Manpower Recruitment Agency Service, and Renting of Immovable Property Service. During a CERA audit, it was observed that the appellant had not paid service tax on the above services under the reverse charge mechanism. Upon being pointed out, the appellant paid t...