Case Law Details
Green Valliey Industries Ltd. Vs Union of India (Meghalaya High Court)
The petitioning assessee relies on a judgment of this Court delivered on May 19, 2022 in WP (C) No.86 of 2022 (The Commissioner of GST v. Amrit Cement Limited) to assail an appellate order of July 14, 2021 passed in connection with a show-cause notice dated July 31, 2019.
2. The matter pertains to the transitional period of switching over from the previous sales tax regime to the GST regime. In the discussion in Amrit Cement Limited, Section 140 of the Central Goods and Services Tax Act, 2017 fell for consideration and the cenvat credit claimed by the assesse was allowed in terms of the appellate order upon noticing, inter alia, Rule 117 of the Central Goods and Services Tax Rules, 2017 pertaining to “eligible duties and taxes”.
3. On behalf of the Department, it is submitted that the impugned appellate order dealt with the entire claim of Rs.6,86,73,062/- in two parts: the first pertained to the cenvat credit of Rs.6,55,99,154/- and the second pertained to a credit of Rs.30,73,908/- that had been availed through TRAN-1. The Department submits, in particular, that the sum of Rs.30,73,908/- claimed by way of TRAN-1 was completely impermissible and there is no error in the adjudication in such regard reflected at paragraph 11 of the impugned appellate order.
4. As to the remainder of the claim of the cenvat credit of Rs.6,55,99,154/-, the Department does not admit that the petitioning assessee is entitled to the same, but puts forth the same grounds as noticed in Amrit Cement Limited to resist such part of the claim. Since the entirety of the Department’s argument was recorded in detail in such regard in Amrit Cement Limited and repelled, the Department’s submission in this case that the cenvat credit limit claimed by the assessee to the extent of Rs.6,55,99,154/- has been rightly negated by the appellate order, cannot be accepted. Accordingly, the petitioner herein is found entitled to the cenvat credit limit of Rs.6,55,99,154/-.
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