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Service Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Refund claims of unutilized cenvat credit - Claim of refund ...


Refund of Unutilized CENVAT Credit Allowed After Reversal in GST Ledger for March 2021, Subject to Verification.

November 11, 2021

Case Laws     Service Tax     AT

Refund claims of unutilized cenvat credit - Claim of refund rejected on the ground that the appellant had carried forward the same into its Tran-1 Form of GST. - It is now the case of the appellant that it has reversed the entire credit covering the appeal period in their GST Electronic Credit Ledger filed for March 2021. - Refund to be allowed, subject to verification. - AT

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