TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT allowed appellant's appeal, holding that transitional service tax credit of Rs. 6,15,409/- is admissible despite procedural error in form TRAN-1. The tribunal determined that technical glitch in entering data at incorrect serial number does not vitiate substantive rights. Revenue directed to treat data entered at Sr. No. 5 as equivalent to entry at Sr. No. 11, recognizing that procedural infirmities cannot defeat legitimate tax credit entitlement under Section 142(11)(c) and Rule 118 of CGST Rules, 2017. The core principle affirmed is that substantial rights supersede minor procedural non-compliance in tax credit transition.
TaxTMI 
TaxTMI 
