Assessee entitled to claim refund of service tax paid under RCM after 30.06.2017

Indo Tooling Pvt. Ltd. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi)

CESTAT finds that payment of service tax including the cess relating to the period prior to 30.06.2017, paid in the year 2018 during the GST regime, amounts to payment in accordance with law as the same has been paid on the insistence by the Department – audit objection. I further find that the demand pursuant to audit is also bad as the appellant was entitled to cenvat credit being a manufacturer of dutiable items, and as such the situati

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