https://www.taxtmi.com/forum/issue?id=115204 Cenvat-related confirmed demands are treated as demands of duty eligible under the Legacy Dispute Resolution Scheme, requiring cash payment and prohibiting input tax credit on amounts deposited. This follows the principle that central excise and service-tax credits (Cenvat) and payments through the Principal Ledger Account share the same duty character; administrative and tribunal practice treats them as equivalent. Compliance necessitates a correct PLA:Cenvat ratio and that value-addition portions be met from PLA after adjustments for capital goods and exports, so that reversal of Cenvat credit is treated as a duty demand for Scheme purposes. en-us Thu, 18 Jul 2019 10:33:41 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115204 Cenvat-related confirmed demands are treated as demands of duty eligible under the Legacy Dispute Resolution Scheme, requiring cash payment and prohibiting input tax credit on amounts deposited. This follows the principle that central excise and service-tax credits (Cenvat) and payments through the Principal Ledger Account share the same duty character; administrative and tribunal practice treats them as equivalent. Compliance necessitates a correct PLA:Cenvat ratio and that value-addition portions be met from PLA after adjustments for capital goods and exports, so that reversal of Cenvat credit is treated as a duty demand for Scheme purposes. Discussion-Forum GST Thu, 18 Jul 2019 10:33:41 +0530 https://www.taxtmi.com/forum/issue?id=115204