Page 183 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 653
Cenvat/Cenvat Credit of Service Tax (Contd.)
— Revision of ST-3 return, re-revision - Transfer of credit on transition to
GST - Petitioner after filing ST-3 return for period ending 30-6-2017, on
noticing that certain invoices were left out, filing a revised ST-3 return
within time availing such credit - Even after filing revised return, since
some more invoices were noticed as being left out tried to file a revised
return for second time which was not accepted by ACES leading to
denial of credit and consequently transitional ITC - HELD : Rule 7B of
Service Tax Rules, 1994 permitting filing of a revised ST-3 return within
90 days of filing of original return on noticing any mistake or omission in
original return - Nothing in said Rules prohibiting filing of revised return
for second time within aforesaid period of 90 days if any further mistake
is noticed which still remains to be rectified - Accordingly, stand taken by
Revenue that revised return after having been filed once, cannot be
revised for second time, not tenable - Designing ACES portal in a manner
so as not to accept re-revised return within prescribed period, contrary to
statutory provision - This technical glitch in system led to denial of
Cenvat credit which was otherwise due to petitioner and consequently
resulted in denial of transfer of same on transition to GST due to
mismatch in closing balance - In view of above, Department directed to
consider petitioner’s Cenvat credit claim by allowing him to re-revise
aforesaid Service Tax return manually - Thereafter, petitioner be allowed
to revise the Form GST Tran-1 online till 31-3-2020 and requisite
verification may be completed within further two weeks - Rule 7B of
Service Tax Rules, 1994 - Section 140 of Central Goods and Services Tax
Act, 2017 - Article 226 of Constitution of India — Deendayal Port Trust v.
Union of India (Guj.) .................................. 188
— Telecom Services - Interconnection usage charges - Said charges are
provided by different telecom service providers to each other and as per
TRAI guidelines, each telecom operator has to create one single office to
take care of billing - Appellant BSNL has created Inter-Operator Billing &
Accounting System (IOABAS) in one office to take care of billing for its 43
branch offices engaged in providing inter-company services - Since said
IOABAS is part and parcel of BSNL, denial of credit on ground that said
IOABAS is not providing any services, not sustainable more so when
from same office, Revenue has accepted payment of Service Tax -
Impugned order not sustainable - Rule 3 of Cenvat Credit Rules, 2004 —
Bharat Sanchar Nigam Ltd. v. Commissioner of C. Ex. & S.T., Lucknow (Tri. - All.) ....... 119
Cess - Exemption under Notification No. 18/2002-S.T., dated 16-12-2002, as
amended vide Notification No. 46/2011-S.T., dated 19-9-2011, Eligibility
to - Recipient of transfer of technology services from abroad - Non-
fulfilment of substantive condition of notifications viz. (1) payment of
Research & Development Cess subsequent to payment of Service Tax and
(2) failure to maintain records so as to establish linkage between invoices
of R & D challans - HELD : Language of Notification unambiguous and
clear - Amendment in earlier Notification No. 18/2002-S.T. reflects upon
legislative intent and makes clear that Service Tax not merely exempted
to the extent of R & D Cess payable but said exemption would be
available only if R & D Cess paid before payment of Service Tax -
GST LAW TIMES  30th April 2020  183