Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations

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....son, who was not liable to be registered under the earlier law, or who was engaged in the manufacture of exempted goods or provision of exempted services, or who was providing works contract service and was availing of the benefit of notification No. 26/2012-Service Tax, dated 20.06.2012 or a first stage dealer or a second stage dealer or a registered importer, shall be entitled to take, in his el....

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....onths immediately preceding the appointed day; and (vi) the supplier of services is not eligible for any abatement under the Act: PROVIDED that where a registered taxable person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of duty in respect of inputs, then such registered taxable person shall, subject to suc....

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....der section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957(58 of 1957); (v) the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001(14 of 2001); (vi) the additional duty leviable under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975); (vii) the additional duty leviable under sub-section (5) of section 3 ....

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....sed or intended to be used for making taxable supplies under this Act; (ii) the said taxable person passes on the benefit of such credit by way of reduced prices to the recipient; (iii) the said taxable person is eligible for input tax credit on such inputs under this Act; (iv) the said inputs were not [specified in Schedule--- of the earlier law or in the rules made thereunder or in any not....