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2019 (2) TMI 914

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....Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by ENVITECH CHEMICAL SPECIALITIES PRIVATE LIMITED, seeking an advance ruling in respect of the following question. 1. Whether the amount of CENVAT Credit availe....