Cenvat Credit Refund cannot be denied on Transition to GST

Bharat Heavy Electricals Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

In this case here is no allegation raised by the department that the appellant is not eligible to avail credit of the duties / taxes paid on the inputs / input services. To put it more clearly, the appellant would be eligible to avail the credit but for the introduction of new GST law. It is also explained by the appellant that they are able to avail credit only after they make the full paymen

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