Commissioner, Central Tax Vs Amrit Cement Limited
Date: May 19, 2022
Subject Matter
ITC available on service tax paid under RCM after the appointed date of July 1, 2017
Summary
The issue that arose and which culminated in a later show-cause notice of July 31, 2019 issued by the Revenue was as to the entitlement of the assessee to claim cenvat credit on the quantum of Rs. 2,18,75,232/- paid by way of service tax, but which w…
The Revenue questions the propriety of an order passed by the Commissioner of Appeals to the extent that the appellate authority has declined the Revenue’s demand pertaining to a sum of Rs. 2,18,75,232/-for which undue credit, according to the Revenue, was obtained by the respondent assessee. 2. The matter pertains to the period of transition in 2017 to the goods and services tax regime. The…