Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Refund of Service Tax Paid Under Reverse Charge After GST Allowed | Under Section 142(3) CGST Act : CESTAT Allahabad
CESTAT Allahabad held that service tax paid under reverse charge after GST rollout is refundable under Section 142(3) CGST Act as existing law. It lets taxpayers claim refunds for such post-GST payments, clarifying the transitional provision’s scope.