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Issues: Whether the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could disallow input tax credit or decide entitlement to Cenvat credit while verifying the declaration and issuing the estimate and statement under the Scheme.
Analysis: The Scheme was intended to provide dispute resolution and amnesty with minimal interface, and the statutory function of the Designated Committee under Section 126 of the Finance (No. 2) Act, 2019 and Rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 was confined to verifying the correctness of the declaration on the basis of the declarant's particulars and the departmental records. That limited function did not extend to adjudicating whether the declarant was entitled or disentitled to Cenvat credit, especially when the very liability and the use of input credit were part of the pending dispute covered by the Scheme. The departmental circular also clarified that tax already paid through input credit, when under dispute, had to be adjusted by the Designated Committee while determining the final amount payable. The insertion of a remarks column to deny the claimed credit therefore went beyond the Scheme and amounted to an impermissible adjudication on entitlement.
Conclusion: The Designated Committee had no jurisdiction to disallow the claimed Cenvat credit or to decide the petitioner's entitlement to such credit while processing the declaration; the credit had to be adjusted and the declaration accepted in accordance with the Scheme.
Final Conclusion: The impugned remarks and resultant estimate were unsustainable, and the declarant was entitled to the Scheme benefit with credit for the disputed input credit.
Ratio Decidendi: Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Designated Committee's role is confined to verification of the declaration and adjustment of tax already paid through input credit, and it cannot adjudicate upon the declarant's substantive entitlement to such credit.
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