Service Tax – Started By: – Dinesh Ghatkar – Dated:- 31-7-2018 Last Replied Date:- 8-10-2018 – Dear Sir/madam,We have paid Service Tax on Ocean Freight for pre-gst period after audit finding (EA-2000),but now in GST regime we can not take ITC of same, so we have applied for refund, but deptt refuse the application, on basis of we have paid Service tax of finding of Audit not willingly. hence we can not take credit not refund.Please suggest any solution.Thanks,Dinesh – Reply By KASTURI SETHI – The Reply = You must fight legally. You will get relief through Appellate channel. – Reply By Dinesh Ghatkar – The Reply = Sir,Deptt issue SCN and refuse under Rule 9(bb), plz suggest any circular/notification/rule under which we can fight legally,Ple
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in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, notwithstanding anything to the contrary contained in the said law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944.) and the amount rejected, if any, shall not be admissible as input tax credit under this Act. You can claim refund if it is refundable. – Reply By Ganeshan Kalyani – The Reply = Yes, the transition provision as reproduced by my colleague expert support the view. – Reply By Rajalakshmi Ke
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