Unutilized Cenvat credit can be adjusted against Service Tax demands under GST regime

Konkan Railway Corporation Ltd Vs Commissioner of CGST & Central Excise-Belapur (CESTAT Mumbai)

The appellant is an Indian Public sector undertaking which operates Konkan Railway and undertakes railway related projects. A demand of Service Tax was confirmed against the company on the ground that the company has availed excess cenvat credit in terms of Rule (3A) of Cenvat Credit Rules, 2004. The appellant challenged the dema

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