Question: In case an assessee continues to pay tax under RCM even after 12-10-2017 and avails ITC for the same, will the ITC availed by him be termed as valid or he has to seek refund of the tax paid? If refund, will the period of 2 years for refund apply for the same? Is there any case law in support of the same?
Answer: There cannot be two positions for a tax – if it is output, it is available as Input Tax Credit. This trite law has been upheld in many cases under the earlier regime by the Tribunal. See -Bhavin Industries vs Ahmedabad-I [Appeal No. E/10346/2018-SM]. The Tribunal relied upon the position that duty already determined by the jurisdictional officers of the supplier unit cannot be contested or challenged by the officers in charge of recipient unit and thus, if the liability is accepted as on output liability, the same cannot be denied as an Input Tax Credit.
 post 13-10-2017 when it was withdrawn via Notification No. 38/2017. Know whether ITC availed on such tax is valid or refund is required, along with judicial precedents.){kind=link}