Case LawW.P.(C) 13260/2024 & CM APPL. 55400/2024
Army Welfare Housing Organisation Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- December 25, 2025
- Type:
- Writ Petition
- Members:
- PRATHIBA M. SINGH, SHAIL JAIN
Subject
Transitional CENVAT Credit Permissible for Pre-Deposit through DRC-03 in Central Excise Appeals
Input Tax CreditTransitionAppealPre-deposit for Appeal
Summary
The petition is allowed , setting aside the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order that dismissed the petitioner's appeal for non-payment of pre-deposit. The Court held that CENVAT credit, transitioned into the electronic c…