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Refund of Service Tax paid under RCM allowed post implementation of GST

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under RCM in a stipulated time but shown as liability in the Service tax Return under the Finance Act, 1994, which was repealed and was replaced by the Goods and Services Tax (“GST”).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.



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