Service Tax paid under RCM liable for refund on cancellation of contract

Lifecell International Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appellant then sought for refund of the service tax paid by them to the tune of Rs.11,60,968/- on the ground that no services were provided by the German company to them and that the amount having been refunded to them, they are not liable to pay service tax under reverse charge mechanism. They sought to consider the payment as deposit and to refund the amount in terms of section 142(3) of CGST Act, 2017. The refund claim was filed on 23.1.2019. On perusal of the records, it is seen that there is ...