Case Law Details
Case Name : Terex India Pvt. Ltd Vs Commissioner of GST (CESTAT Chennai)
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All CESTAT CESTAT Chennai
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Terex India Pvt. Ltd Vs Commissioner of GST (CESTAT Chennai)
Facts- The appellant has received services from their parent company situated in USA. It is alleged that the appellant is liable to pay service tax under RCM on the amount paid to the parent company. The appellant paid the service tax on 22.01.2018. As GST was implemented, the appellant was not able to avail credit of service tax paid by them. Further, the appellant were also not able to transfer the credit as the date of filing TRAN-1 was expired.
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Author Bio
Sir, Please give me small clarification Deferment tax is pending for the year 2007-08 an amount of Rs.66 lakhs out of which Sales tax department has adjusted to sgst credit ledger balance for Rs.44 lakhs and balance Rs.22 lakhs will not adjust they are pressuring pay by RTGS please provide
copy provision adjustment of SGST ledger balance against deferment tax liability