https://www.taxtmi.com/caselaws?id=756901 Alleged excess Cenvat credit based on mismatch between the credit register and the ST-3 return required invoice-wise verification, because the apparent difference could stem from timing differences between accrual and return reporting; the matter was remanded for fresh adjudication on the underlying invoices. Cenvat credit taken in June 2017 on invoices issued in July 2017, during the transition from service tax to GST, also had to be re-examined in light of the circular relied on by the assessee and the relevant invoices; this issue was likewise remanded for fresh consideration. The impugned order was set aside and both credit-related issues were sent back for proper factual scrutiny. en-us Thu, 08 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756901 Alleged excess Cenvat credit based on mismatch between the credit register and the ST-3 return required invoice-wise verification, because the apparent difference could stem from timing differences between accrual and return reporting; the matter was remanded for fresh adjudication on the underlying invoices. Cenvat credit taken in June 2017 on invoices issued in July 2017, during the transition from service tax to GST, also had to be re-examined in light of the circular relied on by the assessee and the relevant invoices; this issue was likewise remanded for fresh consideration. The impugned order was set aside and both credit-related issues were sent back for proper factual scrutiny. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756901