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HC allows transition of CENVAT Credit by Input Service Distributor (ISD)
Case Law Details
- Case Name
- Apar Industries Limited Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Apar Industries Limited Vs Union of India (Bombay High Court)
1. The Petition is filed in relation to the objections raised with regard to transition and distribution of CENVAT Credit by Input Service Distributor (ISD) of the balance of Service Tax/ Excise Duty as on 30.06.2017.
2. Since filing declaration in Form GST TRAN-1 was the only route for transitioning of the accumulated CENVAT credit balance in the ISD registration under the erstwhile service tax regime, Petitioner had filed the declaration in Form GST TRAN-1 for transitioning the credit of Rs.2,12,20,870 under Section 140 of the CGS...
