Case Law Details
Chariot International Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore)
The Hon’ble CESTAT, Bengaluru set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit had been reversed in Form GSTR-3B.
Facts:
M/s Chariot International Pvt. Ltd. (“the Appellant”) is engaged in the manufacture and export of granite slabs and tiles classifiable under Chapter sub-heading 68022390 of Central Excise Tariff Act, 1985 (“the CETA”) and avails the Central Value Added Tax (“the CENVAT”) credit of service tax paid on input services used in the manufacture of their finished goods under the provisions of CENVAT Credit Rules, 2004 (“the CCR”).
The Appellant had filed three refund applications for refund of CENVAT credit under Rule 5 of the CCR read with Notification No. 27/2012-CE (NT) dated June 18, 2012 (“Notification No. 27”), for which a Show-Cause Notice (“SCN”) was issued to the Appellant, rejecting the refund claims on the ground that the Appellant has not debited the amount in the CENVAT register as required under para 2(h) of the Notification No. 27, for which, the Appellant filed reply to the SCN and submissions before the Assistant Commissioner (“the Adjudicating Authority”/ ”A.A.”)
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