Appeal for Refund lies to CESTAT against order passed u/s 142 of CGST Act

Bosch Electrical Drive India Private Limited Vs Commissioner of Central Tax (CESTAT Chennai)

Conclusion: Even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under sub­section (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal.

Held: Appellant was served with an audit objection that it had short paid service ta

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