https://www.taxtmi.com/forum/issue?id=116209 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. en-us Sat, 18 Apr 2020 02:29:28 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116209 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. Discussion-Forum Service Tax Sat, 18 Apr 2020 02:29:28 +0530 https://www.taxtmi.com/forum/issue?id=116209