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2022 (7) TMI 341 - JHARKHAND HIGH COURTValidity of observations made by the Commissioner, C.G.S.T. & CX regarding Transitional Credit - however, no proceeding for wrongful availment of Input Tax Credit has been initiated - Input tax credit - manpower supply services - service tax under forward charge and/or reverse charge mechanism - HELD THAT:- The observations made by the Commissioner, C.G.S.T. & CX, Jamshedpur in his letter/order dated 31st March, 2021 (Annexure 8) towards disallowance of Transitional Credit to the tune of Rs.1,74,469/- is only incidental to the main subject of condonation of delay being considered by him in respect of entries in the books of account to be made up to the extended period of 30 days beyond 1st July, 2017, i.e. 31st July, 2017. The Commissioner, C.G.S.T., in fact, has admitted valid Transitional Credit of Rs. 1,73,989/-, but, in the absence of any proceeding contemplated under relevant provisions of the C.G.S.T. Act, the observations relating to disallowance of remaining amount of Transitional Cenvat Credit of Rs. 1,74,469/- against tax paid on 12th August, 2017 was uncalled for. This could not prejudice the case of the petitioner in case a fresh proceeding is initiated on that ground. Petition disposed off.
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