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2021 (11) TMI 599 - AT - Service TaxDisallowance of adjustment of demand of service tax, out of the cenvat credit lying to their credit as on 30.06.2017 - period prior to 30.06.2017 - HELD THAT:- There is no bar or disability under Section 140(1) read with Section 142 of CGST Act, 2017 on an assessee for claiming adjustment of the tax demand from the unutilised cenvat credit (lying to the credit as on 30.06.2017), which has not been carried forward to the GST regime. I further find that the Commissioner (Appeals) has committed a mistake of law. Accordingly, the appeal is allowed, and the impugned order of the Commissioner (Appeals) is set aside. It is further directed that the Adjudicating Authority to grant adjustment of the unutilised amount of ₹ 14,31,166/- against the demand payable by the assessee - appeal allowed - decided in favor of appellant.
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