https://www.taxtmi.com/caselaws?id=422714 The HC dismissed the Revenue's petition challenging cenvat credit of Rs.2,18,75,232 claimed by the assessee. The assessee paid service tax for quarters ending March 31, 2017 and June 30, 2017 after the GST implementation date of July 1, 2017, and claimed cenvat credit. The court held that under Section 140(1) of the GST Act 2017, qualified registered persons can carry forward cenvat credit from returns filed under existing law, regardless of filing date, provided they comply with prescribed procedures. Since the assessee's return was filed in accordance with existing law and proper form, the cenvat credit entitlement was valid. en-us Thu, 19 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422714 The HC dismissed the Revenue's petition challenging cenvat credit of Rs.2,18,75,232 claimed by the assessee. The assessee paid service tax for quarters ending March 31, 2017 and June 30, 2017 after the GST implementation date of July 1, 2017, and claimed cenvat credit. The court held that under Section 140(1) of the GST Act 2017, qualified registered persons can carry forward cenvat credit from returns filed under existing law, regardless of filing date, provided they comply with prescribed procedures. Since the assessee's return was filed in accordance with existing law and proper form, the cenvat credit entitlement was valid. Case-Laws GST Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422714