Follow Us:

Case Law Details

Case Name : NSSL (P.) Ltd. Vs Commissioner of Central Excise, CGST & CE, Nagpur (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 85387, 85482 of 2019
Date of Judgement/Order : 03/08/2021
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.

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 Service Tax Liability under RCM in a stipulated time but shown as liability in the Service tax Return under the Finance Act, 1994, which was repealed and was replaced by the Goods and Services Tax (“GST”). Accordingly, the Authorities rejected the refund application which was filed under Central Value Added Tax Credit Rules, 2004 (“CENVAT Credit Rules”) on the ground that the credit can only be claimed under the CGST Act.

Notebook with a Business notes TAX REFUND on the office table with tools

The Hon’ble CESTAT, Mumbai noted that the Commissioner (Appeals) in the OIA has relied upon Section 142(8)(a) of the CGST Act however, as per the observations of the Hon’ble CESTAT, the matter is to be governed under the provisions of Section 142(3) of the CGST Act which provides for Miscellaneous Transitional Provisions applicable in the current case.

Please become a Premium member. If you are already a Premium member, login here to access the full content.


Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Post by Date
July 2024