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GST - Refund under Section 54(3) of the CGST Act, 2017 on account of Income Tax Credit accumulated due to inverted tax structure, Works Contract – Petitioner, a joint venture, was awarded a contract by Bangalore Metro Rail Corporation (BMRCL) for construction of elevated structures. Petitioner applied for refund of accumulated ITC due to inverted tax structure – Rejection of refund claims on the grounds that the activity carried out by petitioner was supply of services under Entry 5(b) of Schedule II to the CGST Act and not a Works Contract under Entry 6(a) and that works contract relating to Metro was excluded from refund claims - Whether the activity carried out by petitioner was a works contract within the meaning of Entry 6(a) of Schedule II to the CGST Act and eligible for refund of accumulated ITC - HELD – In the petitioner’s own case, this Court has held that the activity carried out by the petitioner was a Works contract within the meaning of Entry 6(a) of Schedule II to the CGST Act and not a supply of services under Entry 5(b) – the Notification No.15/2017 dated 28.06.2017 specifically excluded only supply of services under Entry 5(b) from refund and not works contracts under Entry 6(a). Further, the subsequent Notification No.20/2017 dated 22.08.2017 which excluded works contract relating to Metro was substituted by Notification No.1/2018 dated 25.01.2018 which included such works contracts. Therefore, the petitioner is entitled to the refund of accumulated ITC for the relevant period - the impugned order is quashed and the respondents are directed to consider the refund claims and make payment together with applicable interest – The petition is allowed
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