https://www.taxtmi.com/caselaws?id=387913 The application seeking a refund of accumulated input tax credit on both inputs and input services under an inverted duty structure was rejected. The amendment to Rule 89(5) by Notification No. 21/2018-Central Tax excluded input services from the definition of "Net ITC" retrospectively from July 1, 2017. The ruling stated that the applicant's issue was already adjudicated by the jurisdictional authority and was appealable under the CGST Act, making the application not maintainable. en-us Wed, 18 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387913 The application seeking a refund of accumulated input tax credit on both inputs and input services under an inverted duty structure was rejected. The amendment to Rule 89(5) by Notification No. 21/2018-Central Tax excluded input services from the definition of "Net ITC" retrospectively from July 1, 2017. The ruling stated that the applicant's issue was already adjudicated by the jurisdictional authority and was appealable under the CGST Act, making the application not maintainable. Case-Laws GST Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387913