The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal has set asides denial to avail CENVAT credit on service tax paid during GST regime under Reverse Charge Mechanism. The appellant, M/s Brose India Automotive Systems Pvt. Ltd. has paid service tax during GST regime under Reverse Charge Mechanism on import of services. Refund application was filed within the limitation period of one year in terms of Section 11B of Central Excise Act, 1944 seeking refund of service tax. After the onset of GST regime, it could not avail the credit and the appellant sought cash refund by invoking protection granted under Section 174 and 142 of the CGST Act, 2017.
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