Delhi HC allows use of Transitional CENVAT Credit for Mandatory Pre-Deposit

Army Welfare Housing Organisation Vs Union of India & Ors. (Delhi High Court) The Delhi High Court considered whether CENVAT credit lying in the petitioner’s account prior to 1 July 2017, and duly transitioned into the electronic credit ledger after the introduction of GST, could be utilised to make the mandatory pre-deposit for filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The dispute arose from an order dated 23 June 2023 raising a service tax demand of ₹84,95,49,572 along with penalty. When the petitioner filed appeals before CESTAT, the Tr...