https://www.taxtmi.com/article/detailed?id=9210 Where Cenvat credit was validly availed under the unamended definition of input service prior to the statutory restriction, the fact of prior lawful availment determines the taxpayer's ability to utilise that credit thereafter; utilisation occurring after the amendment is not to be disallowed by the department solely on the ground that the amended definition came into effect. en-us Mon, 25 May 2020 10:25:16 +0530 Mon, 25 May 2020 10:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9210 Where Cenvat credit was validly availed under the unamended definition of input service prior to the statutory restriction, the fact of prior lawful availment determines the taxpayer's ability to utilise that credit thereafter; utilisation occurring after the amendment is not to be disallowed by the department solely on the ground that the amended definition came into effect. Articles Goods and Services Tax - GST Mon, 25 May 2020 10:25:16 +0530 https://www.taxtmi.com/article/detailed?id=9210