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2022 (6) TMI 205 - AT - Service TaxRectification of mistake - error apparent on the face of record or not - inadvertent mention of Input Tax Credit instead of 'Tran-1 Credit' - HELD THAT:- It is observed that Tran-1 is the form prescribed for transferring the cenvat credit/VAT credit available with the applicant on the date of migration to the GST regime. Credit under the existing law once transferred to GST is nothing but an input tax credit and is used in the same manner. The applicant’s claim that they have reversed the Tran-1 credit and not input tax credit does not substantiate the claim for rectification. As regards the second ground, Section 11B of the Central Excise Act, 1944, as claimed by the applicant, to be missing from the order, is erroneous. There are no substance in the claim made by the applicant in this regard - rectification application filed by the applicant cannot be substantiated and is accordingly dismissed.
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