CESTAT Allows Refund Of CENVAT Credits On Service Tax Paid During GST Regime Under Reverse Charge Mechanism On Import Of Services

The Mumbai Bench of the  Customs, Excise and Service Tax Appellate Tribunal (CESTAT)  consisting of  Dr. Suvendu Kumar Pati (Judicial Member)  allowed the refund of CENVAT credits against payment of Service Tax paid during the GST regime under the Reverse Charge Mechanism on the import of services. The appellant/assessee was required to pay service tax under the Reverse Charge…