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 tax under reverse charge mechanism on the import of services. It had paid an amount of Rs. 39,18,672/- towards service tax with interest under...