COMMISSIONER OF GOODS AND SERVICES TAX Vs. AMRIT CEMENT LIMITED

JUDGEMENT

(1.) The Revenue questions the propriety of an order passed by the Commissioner of Appeals to the extent that the appellate authority has declined the Revenue's demand pertaining to a sum of Rs.2,18,75,232.00for which undue credit, according to the Revenue, was obtained by the respondent assessee.

(2.) The matter pertains to the period of transition in 2017 to the goods and services tax regime. The substance of the dispute relates to the payment by the assessee of the service tax component pertaining to manpower and the like services received by the assessee partly for the quarter ending March 31, 2017 and partly for the quarter ending June 30, 2017 long after the appointed date of July 1, 2017 and claiming cenvat credit therefor.

(3.) For possible financial constraints on the part of the assessee - and it is unnecessary to go into the reason for the delay - the service tax payment on account of the relevant manpower and like services obtained by the assessee during the aforesaid periods was made on or about October 23, 2017. The service tax due was tendered by the assessee under the applicable reverse charge mechanism, whereunder it is the service recipient, rather than the service provider, which is obliged to deposit the tax directly. There is no dispute as to the receipt of such payment by the Revenue.