Admissibility of ITC in case of suspended service tax

[Asked by Guest]

Service tax on Telecom remained suspended for about a year or so as a result of a SC interim order which was later on restored.Howrever the Telecom sector did not pay any tax for this period.

My query is whether they are entitled for an ITC for this period whence they paid zero tax

AI Summary

Input Tax Credit entitlement questioned where service tax was suspended; credit generally requires tax payment and factual order.
Advises that ITC/Cenvat typically requires levy or payment of the underlying tax and cannot be claimed where service tax was suspended and neither charged nor paid; cites an exclusionary CGST provision relating to credits arising from certain recovery or assessment provisions and emphasises that the precise court order and factual details are necessary to determine whether credits can be carried forward or how the suspended tax should be characterised.