2024-VIL-1094-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Refund of accumulated CENVAT Credit of Krishi Kalyan Cess (KKC) - Transitional Provisions – Denial of refund of KKC credit filed under Section 11B of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994 – Jurisdiction of CESTAT to decide the issue of refund of KKC credit, given the amendments to the transitional provisions under the GST law - Whether the appellant is entitled to a cash refund of the KKC credit under the transitional provisions of the GST law – HELD - The CESTAT has the jurisdiction to decide the issue of refund of KKC credit. The CGST Act's Repeal and Saving Clause under Section 174(2)(f)) clearly states that any proceedings, including appeals, instituted before or after the appointed day under the repealed Acts (like the Central Excise Act) shall be continued under those Acts as if the GST Act had not come into force. This empowers the CESTAT to decide the matter - The appellant is entitled to a cash refund of the KKC credit under Section 142(6)(a) of the CGST Act. This provision mandates that any CENVAT credit found admissible in an appeal proceeding under the existing law (Central Excise Act) shall be refunded in cash, notwithstanding any contrary provisions in the existing law - The Explanation 3 to Section 140 of the CGST Act, which sought to exclude CESS from the definition of "eligible duties and taxes," was not notified and hence not in force. Therefore, the appellant is entitled to the cash refund of the KKC credit with applicable interest - The respondent-department is directed to pay the refund to the appellant – the appeal is allowed
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