Case Law Details
Case Name : Suvikram Plastex Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bengalore)
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Suvikram Plastex Pvt Ltd Vs CCT (CESTAT Bengalore)
Transition of unutilised Input Tax Credit could be allowed only in respect of taxes and duties which were subsumed in the new GST Law. Admittedly, the three types of Cess involved before us, namely Education Cess, Secondary and Higher Education (SHE) Cess and Krishi Kalyan Cess were not subsumed in the new GST Laws, either by the Parliament or by the States. Therefore, the question of transitioning them into the GST Regime and giving them credit under against Output GST Liability cannot arise. The p Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.