Assessee Can Claim Refund of Service Tax Paid Belatedly Under RCM After Implementation of GST: CESTAT [Read Order]
NSSL (P.) Ltd. vs Commissioner of Central Excise, CGST & CE, Nagpur Briefly stated, the facts of the case are that the appellant herein is engaged inter alia, in the manufacture of Industrial valves, spares parts of valve and components etc., falling under Chapter heading 84, 87 of the First Schedule to the CentralExcise Tariff Act, 1985. …