Rejection of Service Tax Refund Under Section 142(8) of CGST Act Not Justified: CESTAT Chennai

Bosch Automotive Electronics India Private Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that denial of refund claim related to cenvat credit of service tax under RCM by invoking provisions of Section 142(8) of the CGST Act is cannot be justified. Accordingly, order rejected refund claim set aside. Facts- The Appellant pursuant to an audit conducted by the Department in November 2017, paid Service Tax along with applicable interest of Rs. 39,18,672/- on 08.12.2017, under Reverse Charge Mechanism (RCM) on the import of services like Royalty, Technical/Pr...