Appellant Denied CENVAT Credit Refund Due to GST Shift; Tribunal Limited by Scope, No Section 142 Adjudication.

Appellant Denied CENVAT Credit Refund Due to GST Shift; Tribunal Limited by Scope, No Section 142 Adjudication. https://www.taxtmi.com/highlights?id=66616 Refund of accumulated CENVAT Credit - After the introduction of GST, the appellant is not able to take recredit of the said amount. Thus, the alternative prayer put forward at the time of argument is to grant refund taking into consideration the practical difficulty in taking recredit after introduction of GST. There was no adjudication in regard to the application of Sec. 142 of GST Act, 2017. - The Tribunal being a creature of the statute cannot grant reliefs extraneous to the adjudication. - AT en-us Fri, 18 Nov 2022 10:33:48 +0530 Fri, 18 Nov 2022 10:33:48 +0530 TaxTMI RSS Generator Appellant Denied CENVAT Credit Refund Due to GST Shift; Tribunal Limited by Scope, No Section 142 Adjudication. https://www.taxtmi.com/highlights?id=66616 Refund of accumulated CENVAT Credit - After the introduction of GST, the appellant is not able to take recredit of the said amount. Thus, the alternative prayer put forward at the time of argument is to grant refund taking into consideration the practical difficulty in taking recredit after introduction of GST. There was no adjudication in regard to the application of Sec. 142 of GST Act, 2017. - The Tribunal being a creature of the statute cannot grant reliefs extraneous to the adjudication. - AT Highlights Service Tax Fri, 18 Nov 2022 10:33:48 +0530 https://www.taxtmi.com/highlights?id=66616