https://www.taxtmi.com/caselaws?id=768400 CESTAT Kolkata allowed the appeal regarding recovery of wrongly availed input service credit of Rs. 30,18,941 under RCM. The appellant took credit in June 2017 before GST implementation but paid service tax in December 2017. The tribunal found no dispute regarding service receipt and invoice issuance before July 1, 2017, making the credit eligible. Citing Madras HC precedent in Ganges International case, CESTAT held the appellant entitled to avail, utilize and transfer the credit under GST transitional provisions. The demand was set aside and appeal allowed. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 04 Apr 2025 18:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768400 CESTAT Kolkata allowed the appeal regarding recovery of wrongly availed input service credit of Rs. 30,18,941 under RCM. The appellant took credit in June 2017 before GST implementation but paid service tax in December 2017. The tribunal found no dispute regarding service receipt and invoice issuance before July 1, 2017, making the credit eligible. Citing Madras HC precedent in Ganges International case, CESTAT held the appellant entitled to avail, utilize and transfer the credit under GST transitional provisions. The demand was set aside and appeal allowed. Case-Laws Service Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768400