Adjustment of Tax demand from Unutilized Cenvat Credit not carried forward to GST regime can be claimed by Assessee without any Bar
Last updated: 28 November 2021
Court :
CESTAT, Uttaranchal
Brief :
In Uttaranchal Cable Network v. Commissioner, Customs, Central Excise & Service Tax [Order No. 51902/2021 dated October 13, 2021] Hon'ble Customs Excise and Service Tax Appellate Tribunal ("CESTAT") held that the adjustment of the tax demand from the unutilized cenvat credit lying as on June 30, 2017 can be carried forward to the GST regime by the Assessee.
Citation :
Order No. 51902/2021 dated October 13, 2021
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Bimal Jain
Published in GST
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