https://www.taxtmi.com/article/detailed?id=14860 The tribunal held that applying the Safari Retreats ratio from the CGST Act to deny credit under Rule 2(l) of the Cenvat Credit Rules was flawed because the Commissioner failed to establish that Rule 2(l) and Section 17(5)(d) were pari materia; Rule 2(l) contains an inclusive definition of input services and required a comparative textual and purposive analysis before disallowing credit, leading to remand for fresh consideration with liberty to the appellant to make submissions. en-us Wed, 23 Jul 2025 08:30:14 +0530 Wed, 23 Jul 2025 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14860 The tribunal held that applying the Safari Retreats ratio from the CGST Act to deny credit under Rule 2(l) of the Cenvat Credit Rules was flawed because the Commissioner failed to establish that Rule 2(l) and Section 17(5)(d) were pari materia; Rule 2(l) contains an inclusive definition of input services and required a comparative textual and purposive analysis before disallowing credit, leading to remand for fresh consideration with liberty to the appellant to make submissions. Articles Goods and Services Tax - GST Wed, 23 Jul 2025 08:30:14 +0530 https://www.taxtmi.com/article/detailed?id=14860