Refund of service tax paid under RCM without complying with transitional provisions under GST not admissible

Bajaj Carpet Industries Ltd. Vs Commissioner of Central Excise (CESTAT Allahabad) CESTAT Allahabad held that claim of cash refund of service tax paid under RCM not admissible since CENVAT Credit was never claimed and transitional provisions under GST was not complied. Facts- The Appellant is engaged in the manufacture of carpets and receives several inputs, input services and capital goods for this purpose. During June 2017, the Appellant received Manpower supply agency services Goods transport agency services, Works contract services and Legal consultancy services on which service tax amounti...