https://www.taxtmi.com/caselaws?id=763026 CESTAT Ahmedabad allowed the appeal for refund of Cenvat credit under Section 142(3) of CGST Act, 2017. The tribunal held that Section 142(8)(a) was wrongly invoked as it applies only to input tax credit, not Cenvat credit refunds. Payment under Section 73(3) of Finance Act, 1994 without suppression or fraud did not bar Cenvat credit eligibility. Rule 9(1)(bb) of Cenvat Credit Rules was inapplicable to reverse charge payments as no supplier invoice existed. The appellant was entitled to cash refund of pre-GST Cenvat credit. en-us Tue, 10 Dec 2024 00:00:00 +0530 Wed, 11 Dec 2024 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763026 CESTAT Ahmedabad allowed the appeal for refund of Cenvat credit under Section 142(3) of CGST Act, 2017. The tribunal held that Section 142(8)(a) was wrongly invoked as it applies only to input tax credit, not Cenvat credit refunds. Payment under Section 73(3) of Finance Act, 1994 without suppression or fraud did not bar Cenvat credit eligibility. Rule 9(1)(bb) of Cenvat Credit Rules was inapplicable to reverse charge payments as no supplier invoice existed. The appellant was entitled to cash refund of pre-GST Cenvat credit. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763026