https://www.taxtmi.com/caselaws?id=414818 The Tribunal allowed the appellant, a Cable Operator service provider, to adjust unutilized cenvat credit of Rs. 14,30,166 against a service tax demand, despite it not being carried forward to the GST regime. The Tribunal held that there was no legal impediment under Section 140 of the CGST Act for such adjustment, setting aside the Commissioner's decision. Citing rulings from the Madras and Karnataka High Courts as inapplicable, the Tribunal granted the appellant the entitlement to offset the cenvat credit against the demand payable, along with any consequential benefits as per law. en-us Wed, 13 Oct 2021 00:00:00 +0530 Thu, 18 Nov 2021 07:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414818 The Tribunal allowed the appellant, a Cable Operator service provider, to adjust unutilized cenvat credit of Rs. 14,30,166 against a service tax demand, despite it not being carried forward to the GST regime. The Tribunal held that there was no legal impediment under Section 140 of the CGST Act for such adjustment, setting aside the Commissioner's decision. Citing rulings from the Madras and Karnataka High Courts as inapplicable, the Tribunal granted the appellant the entitlement to offset the cenvat credit against the demand payable, along with any consequential benefits as per law. Case-Laws Service Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414818