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AAR cannot decide on Transitional CENVAT credit Provisions
Case Law Details
- Case Name
- Sasan Power Limited (GST AAR Madhya Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Madhya Pradesh, Advance Rulings
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Sasan Power Limited (GST AAR Madhya Pradesh)
A plain reading of Section 97(2) clearly implies that the any question relating to CENVAT credit, which falls under transitional provision, shall be out of purview of Advance Ruling. Admissibility of input tax credit, as given in section 97(2), relates to ‘input tax credit’ as defined in Section 2(63) of CGST Act 2017 read with Section 2(62) ibid and not the CENVAT carried forward in TRAN-1, which categorically pertains to pre-GST regime. Thus, we find that the question placed before us does not fall within the four comers of issues de...
