https://www.taxtmi.com/forum/issue?id=113897 The discussion concludes that IGST paid under protest may be availed as input tax credit but, being disputed, should not be utilised for tax payment until final adjudication; interest paid is not creditable. A conservative alternative is to avoid availing the disputed ITC, await favourable adjudication, and then seek refund with interest. Pre existing administrative guidance permitting disputed credits to be held in abeyance without utilisation is cited to support this approach. en-us Tue, 26 Jun 2018 17:51:03 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113897 The discussion concludes that IGST paid under protest may be availed as input tax credit but, being disputed, should not be utilised for tax payment until final adjudication; interest paid is not creditable. A conservative alternative is to avoid availing the disputed ITC, await favourable adjudication, and then seek refund with interest. Pre existing administrative guidance permitting disputed credits to be held in abeyance without utilisation is cited to support this approach. Discussion-Forum GST Tue, 26 Jun 2018 17:51:03 +0530 https://www.taxtmi.com/forum/issue?id=113897