https://www.taxtmi.com/caselaws?id=424083 Entitlement to adjust disputed CENVAT credit under the Sabka Vishwas scheme depended on proof that the credit was actually available and admissible. Where part of the credit had already been disallowed in adjudication, the related appeal was time-barred, and the claimant failed to produce supporting documents despite opportunity, the circular and FAQ on input-credit adjustment did not override the concluded disallowance. On that basis, the Designated Committee was justified in issuing SVLDRS-3 on the arrears as determined, and the petitioner could not insist on deduction of the disputed credit. en-us Fri, 17 Jun 2022 00:00:00 +0530 Wed, 22 Jun 2022 08:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424083 Entitlement to adjust disputed CENVAT credit under the Sabka Vishwas scheme depended on proof that the credit was actually available and admissible. Where part of the credit had already been disallowed in adjudication, the related appeal was time-barred, and the claimant failed to produce supporting documents despite opportunity, the circular and FAQ on input-credit adjustment did not override the concluded disallowance. On that basis, the Designated Committee was justified in issuing SVLDRS-3 on the arrears as determined, and the petitioner could not insist on deduction of the disputed credit. Case-Laws Service Tax Fri, 17 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424083