https://www.taxtmi.com/highlights?id=57730 Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - entitlement to take advantage of CENVAT credit on input tax under the scheme or not - It is an undisputed fact that the respondent has not filed ST-3 returns till the intervention of the department and the assessee however filed a declaration in the year 2019, after introduction of GST. As the respondent has not filed the GST TRAN-1, he is not eligible on account of Rule 6(1) of the CENVAT Credit Rules, 2017. - HC en-us Mon, 26 Apr 2021 16:58:51 +0530 Mon, 26 Apr 2021 16:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57730 Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - entitlement to take advantage of CENVAT credit on input tax under the scheme or not - It is an undisputed fact that the respondent has not filed ST-3 returns till the intervention of the department and the assessee however filed a declaration in the year 2019, after introduction of GST. As the respondent has not filed the GST TRAN-1, he is not eligible on account of Rule 6(1) of the CENVAT Credit Rules, 2017. - HC Highlights Service Tax Mon, 26 Apr 2021 16:58:51 +0530 https://www.taxtmi.com/highlights?id=57730