https://www.taxtmi.com/caselaws?id=415909 CESTAT Chennai allowed the appeal for refund of CENVAT credit. The adjudicating authority had rejected the refund claim stating tax was paid voluntarily under reverse charge mechanism and no credit was available in GST regime. CESTAT held that under Section 174(2) of GST Act, liability under erstwhile Finance Act 1994 continues post-GST introduction, and correspondingly, credit rights under CCR 2004 are protected. The tribunal ruled that substantive credit rights cannot be denied on procedural grounds, and such claims must be processed under Section 142(3) of GST Act and refunded in cash to the assessee. en-us Thu, 16 Dec 2021 00:00:00 +0530 Wed, 18 Jun 2025 13:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415909 CESTAT Chennai allowed the appeal for refund of CENVAT credit. The adjudicating authority had rejected the refund claim stating tax was paid voluntarily under reverse charge mechanism and no credit was available in GST regime. CESTAT held that under Section 174(2) of GST Act, liability under erstwhile Finance Act 1994 continues post-GST introduction, and correspondingly, credit rights under CCR 2004 are protected. The tribunal ruled that substantive credit rights cannot be denied on procedural grounds, and such claims must be processed under Section 142(3) of GST Act and refunded in cash to the assessee. Case-Laws Service Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415909