CESTAT Denies Cash Refund for Post-GST Service Tax

C A D Vision Engineers Pvt Ltd Vs Commissioner of Customs & Central Tax (Appeals-I) (CESTAT Hyderabad)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench, has dismissed an appeal filed by M/s C A D Vision Engineers Private Limited, upholding the denial of a cash refund for service tax paid under the reverse charge mechanism after the implementation of the Goods and Services Tax (GST) regime. The Tribunal ruled that Section 142(3) of the CGST Act, 2017, which allows for cash refunds of amounts paid under e

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