Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1

Last updated: 08 January 2022
Quick Summary
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that a company's right to claim a Service Tax refund cannot be denied solely due to a procedural error in filing the TRAN-1 form before the stipulated deadline. The tribunal emphasised that a vested right to claim credit, which would have been available but for the introduction of the GST law, should not be frustrated by technicalities. This decision aligns with previous rulings that substantive credit cannot be refused on procedural grounds.

Court :
CESTAT, Chennai

Brief :
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") in the matter of M/s. Bharat Heavy Electricals Ltd. vs. Commissioner of GST & Central Excise [Excise Appeal No. 40546 of 2021 dated December 15, 2021] held that, right to claim Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1 before December 27, 2017.

Citation :
Excise Appeal No. 40546 of 2021 dated December 15, 2021

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