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Issues: Whether CENVAT credit claimed on invoices pertaining to an earlier period could be treated as a valid pre-deposit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and adjusted while determining the tax dues payable.
Analysis: The scheme was intended to resolve legacy service tax disputes, but the entitlement to credit had to be tested under the applicable CENVAT Credit Rules. The invoices relied upon were of 2013-2014, whereas the declaration was filed after the GST regime had come into force. The Court held that the time limit under Rule 6(1) of the CENVAT Credit Rules, 2017 could not be ignored, and that credit which had become time barred could not be carried forward or transformed into input tax credit merely for adjustment under the scheme. It further held that CENVAT credit is only a concession and not a vested right, and therefore the Designated Committee was justified in refusing to treat the disputed credit as pre-deposit.
Conclusion: The claim to adjust the disputed CENVAT credit as pre-deposit was rejected and the writ appeal was allowed in favour of the Revenue.
Ratio Decidendi: Time-barred CENVAT credit cannot be treated as a valid pre-deposit under the Sabka Vishwas Scheme, and such credit cannot be carried forward or converted into input tax credit contrary to the governing credit rules.
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