https://www.taxtmi.com/caselaws?id=397845 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Designated Committee's role was limited to verifying the declaration against the declarant's particulars and departmental records. It could adjust tax already paid through input credit while computing the amount payable, but it had no jurisdiction to adjudicate the declarant's substantive entitlement to Cenvat credit or disallow the claimed credit by inserting adverse remarks. The impugned remarks and estimate were therefore outside the Scheme and unsustainable, and the declaration had to be processed with the disputed credit adjusted in accordance with the Scheme. en-us Wed, 19 Aug 2020 00:00:00 +0530 Wed, 16 Jun 2021 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397845 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Designated Committee's role was limited to verifying the declaration against the declarant's particulars and departmental records. It could adjust tax already paid through input credit while computing the amount payable, but it had no jurisdiction to adjudicate the declarant's substantive entitlement to Cenvat credit or disallow the claimed credit by inserting adverse remarks. The impugned remarks and estimate were therefore outside the Scheme and unsustainable, and the declaration had to be processed with the disputed credit adjusted in accordance with the Scheme. Case-Laws Service Tax Wed, 19 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397845