Credit of service tax paid, post GST, available u/s 140(1)

The Commissioner of Goods and Services Tax Vs Amrit Cement Limited (Meghalaya High Court) The eligibility or entitlement to obtain cenvat credit, in terms of Section 140(1) of the Act of 2017, is based on whether the matter is reflected in the return which is filed as per the existing law in the manner prescribed; and not on when the return was filed or whether the duty or tax for which cenvat credit is claimed had been deposited prior to the appointed date. Facts- The matter pertains to the period of transition in 2017 to the goods and services tax regime. The substance of the dispute relates...