Transition of CENVAT credit: service tax credit remains eligible for transition under amended GST provision. The Government directs that CENVAT credit of service tax remains allowable as transitional credit because 'eligible duties' must be read harmoniously with existing explanations, and it includes the duties listed as eligible in the explanations. The term does not import conditions about goods in stock or inputs and input services in transit, and clauses that would have linked those explanations to transition will not be notified. Transition of cesses is excluded from allowable transitional credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transition of CENVAT credit: service tax credit remains eligible for transition under amended GST provision.
The Government directs that CENVAT credit of service tax remains allowable as transitional credit because "eligible duties" must be read harmoniously with existing explanations, and it includes the duties listed as eligible in the explanations. The term does not import conditions about goods in stock or inputs and input services in transit, and clauses that would have linked those explanations to transition will not be notified. Transition of cesses is excluded from allowable transitional credit.
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