Refund of Service Tax paid under RCM allowed post implementation of GST
Last updated: 07 September 2021
Court :
CESTAT Mumbai
Brief :
In NSSL (P.) Ltd. v. Commissioner of Central Excise, CGST & CE, Nagpur [FINAL ORDER NOS. A/86639-86640/2021 dated August 03, 2021], NSSL (P.) Ltd. ("the Appellant) 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").
Citation :
FINAL ORDER NOS. A/86639-86640/2021 dated August 03, 2021
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Bimal Jain
Published in GST
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