Transitional CENVAT Credit Rejected Due to Missing ST-3 Returns & Documents

Airports Authority of India Vs Union of India & Ors. (Delhi High Court)

The Delhi High Court refused to overturn a GST authority’s order that denied the Airports Authority of India (AAI) a CENVAT Credit claim of Rs. 9.34 crores. The dispute centered on CENVAT Credit relating to the period just before the transition to the GST regime (April to June 2017). AAI had initially claimed a lower amount of credit (Rs. 8.06 crores) in its original ST-3 Return (the service tax return under the erstwhile regime). AAI

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