Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under Section 140 of CGST Act or non-utilization thereof in certain cases-

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Dated. Shillong the 28th February.2018 Subject: Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under Section 140 of CGST Act or non-utilization thereof in certain cases-reg. The Central Board of Excise & Customs has issued a Circular No. 33/07/2018-GST dated 23rd February,2018 for the Trade and as well as all concerned regarding directions under Section 16....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... then such CENVAT credit (herein and after referred to as "disputed credit"), credited to the electronic credit ledger in terms of sub-section (1), (2), (3), (4), (5) (6) or (8) of section 140 of the Act, shall not be utilized by a registered taxable person to discharge his tax liability under this Act or under the IGST Act, 2017, till the order-in-original or the last order-in-appeal, a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter referred to as "blocked credit"), such as, telecommunication towers and pipelines laid outside the factory premises. 4.2 If the said blocked credit is carried forward and credited to the electronic credit ledger in contravention of Section 140 of the Act, it shall not be utilized by a registered taxable person to discharge his tax liability under this Act or under the IGST Act, 201....