Page 116 - GSTL_18th June 2020_Vol 37_Part 3

330 GST LAW TIMES [ Vol. 37
2020 (37) G.S.T.L. 330 (Tri. - Chan.)

IN THE CESTAT, REGIONAL BENCH, CHANDIGARH
[COURT NO. I]
Shri Ashok Jindal, Member (J)
FRESENIUS KABI ONCOLOGY LTD.
Versus
COMMISSIONER OF CGST, GURUGRAM
Final Order No. 60927/2019, dated 6-11-2019 in Appeal
No. ST/60392/2019-ST(SM)
Refund - Condition that Cenvat credit availed on inputs be reversed
while filing returns - No provision in ACES system to debit value of refund -
Credit carried forward in TRAN-1 reversed by assessee in its GSTR-3B -
Assessee entitled to refund - Section 142 of Central Goods and Services Tax
Act, 2017. [2020 (35) G.S.T.L. 297 (Tribunal) followed]. [paras 5, 6, 7]
Appeal allowed
CASE CITED
Global Analytics India Pvt. Ltd. v. Commissioner
— 2020 (35) G.S.T.L. 297 (Tribunal) — Followed ............................................................ [Paras 3, 4, 5, 6]
REPRESENTED BY : S/Shri Varun Gaba, Advocate and Anmol Gupta,
CA, for the Appellant.
Shri A.K. Saini, AR, for the Respondent.
[Order]. - The appellant is in appeal against the impugned order wherein
the refund claim has been rejected under Rule 5 of Cenvat Credit Rules, 2004
read with Notification No. 27/2012-S.T., dated 18-6-2012.
2. The facts of the case are not in dispute. The appellant has availed in-
put services for export of the goods. The appellant filed refund claim under Rule
5 of Cenvat Credit Rules, 2004 read with Notification No. 27/2012-S.T., dated
18-6-2012. As per condition of the notification, the Cenvat credit availed on the
services in question is required to be reversed. It is alleged by the department
that the appellant has not reversed the credit availed on the services in question,
therefore, a deficiency memo dated 20-6-2017. Both the authorities below have
rejected the refund on the ground that the Cenvat credit should be reversed
while filing Service Tax return. Later on, the appellant has reversed the Cenvat
credit in GSTR.-3B return. Against the said order, the appellant is before me.
3. Ld. Counsel for the appellant submits that in similar set of facts in
the case of Global Analytics India Pvt. Ltd. vide Final Order Nos. 40942-
40943/2019, dated 22-7-2019 [2020 (35) G.S.T.L. 297 (Tri. - Chennai)], the CESTAT
Bench of this Tribunal has allowed the refund claim. Therefore, refund claim be
allowed to the appellant.
4. On the other hand, Ld. AR supported the impugned order.

GST LAW TIMES  18th June 2020  116