Page 24 - GSTL_2nd July 2020 _Vol 38_Part 1

xxii GST LAW TIMES [ Vol. 38
Refund/Refund Claim (Contd.)
— Grant of - Service Tax deposited under wrong accounting code/head - It
is not valid reason for denying refund of Service Tax erroneously paid -
Section 11B of Central Excise Act, 1944 as applicable to Service Tax vide
Section 83 of Finance Act, 1994 — S. Narendrakumar and Co. v. Commissioner of
CGST, Mumbai East (Tri. - Mumbai) ............................ 95
— Limitation - Deemed payment under protest - Internal documents of
appellant showing that payment of Service Tax was done under protest
post adjudication to save interest on demand - Notwithstanding that no
document has been adduced showing lodging protest with authorities,
filing of appeal itself indicates that payment was under protest - Even
otherwise, limitation period cannot be invoked as Service Tax was paid
under mistake of law - Refund not deniable - Section 11B of Central
Excise Act, 1944 as applicable to Service Tax vide Section 83 of Finance
Act, 1994 — Tamilnadu Ex-Servicemen’s Corpn. Ltd. v. Commr. of GST & C. Ex., Chennai
(Tri. - Chennai) ..................................... 98
— of unutilised input tax credit - Writ jurisdiction - Interim stay - Challenge
to clause (ii) to proviso of Section 54(3) of Central Goods and Services Tax
Act, 2017 and Rule 8(5) of Central Goods and Services Tax Rules, 2017 -
Presumption in favour of constitutional validity of enactment - Prayer for
stay not granted - Prayer for interim directions to relevant Authority to
be taken on record petitioner’s claim for refund of unutilized credit
under Section 54(3) of Tamil Nadu Goods and Services Tax Act, 2017 by
including input service within meaning of term Net ITC, pending
disposal of writ petition - If granted would amount to granting main
relief itself - In order to save limitation, Authorities to receive refund
application and keep them pending till disposal of petitions - Article 226
of Constitution of India — TVL. Tanstonnelstory Afcons v. Union of India (Mad.) ..... 3
— of unutilized credit - Multiple inputs attracting different rates of tax -
“Net ITC “ as per formula given in Rule 89(5) of Central Goods and
Services Tax Rules, 2017 covers the ITC availed on all inputs in the
relevant period, irrespective of their rate of tax - Net ITC as per definition
mentioned in Rule 89(5) ibid to be followed - Calculation of net ITC after
deduction of inverted rate purchase ITC, i.e., lower rated purchase not
correct - Refund admissible - Section 54 of Central Goods and Services
Tax Act, 2017 — In Re : Supernova Engineers Ltd. (Commr. Appl. - GST - Guj.) ....... 113
Registration not obtained under Service Tax, penalty and late fee when not
sustainable - See under PENALTY AND LATE FEE ............... 44
Reimbursable services - Pure agent services provided by CHA in respect of
reimbursable services, demand not sustainable - See under DEMAND .... 65
Residential quarters - D2H services exclusively provided for employees at
residential quarters for consideration, input service credit admissible -
See under CENVAT CREDIT ............................ 70
Retention of amount - Business Auxiliary Services exported, refund of
Service Tax admissible notwithstanding receipt of consideration Indian
currency as retention of amount received from local customers - See
under REFUND/REFUND CLAIM ........................ 40
Return Form GSTR-3B non-filing is not a ground for resorting to best
judgment assessment - See under ASSESSMENT ................. 120
Revenue sharing model arrangement for providing educational services,
Service Tax not leviable under BAS - See under DEMAND ........... 78

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