Refund of Service Tax paid under RCM allowed post implementation of GST

NSSL (P.) Ltd. Vs Commissioner of Central Excise, CGST & CE, Nagpur (CESTAT Mumbai) NSSL (P.) Ltd. (ppellant) has filed the current appeal being aggrieved against Order-in-Appeal dated November 14, 2018 (OIA) which rejected the refund applications made by the Appellant for claiming of refund of service tax paid under Reverse Charge Mechanism (RCM). The ground provided by the Service Tax Authorities for rejecting the refund application was that Input Tax Credit (ITC) can only be claimed under Central Goods and Services Tax Act, 2017 (“the CGST Act”). The Appellant failing to pay its Ser...